SNA2008下R&D支出納入GDP的估計(jì)與影響度研究

摘要： SNA2008中R&D支出不再作為中間消耗處理,而是將其作為固定資產(chǎn)形式納入GDP。基于此,本文以深圳市為研究對(duì)象,借鑒國(guó)內(nèi)外相關(guān)研究成果,在對(duì)關(guān)鍵參數(shù)進(jìn)行設(shè)定的基礎(chǔ)上,選取Goldsmith方法、BEA方法以及組合方法分別就R&D資本化對(duì)國(guó)民經(jīng)濟(jì)核算產(chǎn)生的影響進(jìn)行了統(tǒng)計(jì)測(cè)度。測(cè)算結(jié)果表明,2003—2013年深圳市R&D支出納入GDP部分占R&D支出比重平均為63.42%;R&D支出納入GDP部分對(duì)GDP的貢獻(xiàn)率平均為1.78%;R&D資本化之后,導(dǎo)致消費(fèi)率和投資率都發(fā)生變化,但調(diào)整后投資率增加幅度較大,而消費(fèi)率變化相對(duì)較小。
According to SNA2008,R&D expenses is no longer treated as intermediate consumption,but as fixed assets included in GDP. Based on this,referring to the relevant research at home and abroad,the paper sets key parameters and quantitatively analyzes its effect on national accounts of Shenzhen by goldsmith method,BEA method and combined method respectively. The results show that R&D expenses included in GDP account for 63. 42% of R&D expenses and the contribution of R&D capitalization to GDP is 1. 78% on average. In the meanwhile,after the capitalization of R&D,the consumption rate and investment rate are all changed,but the adjusted investment rate increases more and the consumption rate has relatively smaller changes.