SNA視角下企業(yè)研發(fā)資本化核算及主要變量調整

摘要： 本文將國民經(jīng)濟核算(SNA)框架下的研發(fā)(R&D)資本化核算理論應用于企業(yè)微觀層面,并開發(fā)企業(yè)會計核算數(shù)據(jù)支持宏觀核算,以促進宏微觀層面研發(fā)測度的協(xié)調和數(shù)據(jù)銜接。通過比較分析R&D核算的三種主要國際標準,提出了SNA視角下基于會計數(shù)據(jù)的企業(yè)R&D資本化核算路徑,既闡明了會計核算的企業(yè)R&D投入就是R&D產出和R&D投資的保守估計,也為我國統(tǒng)計部門加快知識產權產品核算提供了參考。本文基于我國企業(yè)R&D的會計信息披露與指標識別,結合滬深A股上市公司樣本的代表性與相關數(shù)據(jù)處理,以2011—2016年數(shù)據(jù)為例初步實現(xiàn)了SNA視角下企業(yè)R&D資本化核算及相關變量調整,結果具有一定的參考作用。
This paper applies the accounting theory of research and development(R&D)capitalization under the SNA framework to the firm-level, develops commercial accounting data to support accounting at macro-level, and promotes the measurement coordination and data convergence of R&D from micro to macro. By comparing and analyzing the three main international standards of R&D accounting, it puts forward the measuring path of the firm's R&D capitalization based on the accounting data from the SNA perspective. It clarifies that the firm R&D investment of commercial accounting is a conservative estimate of R&D output and R&D investment, and also provides a reference for the National Bureau of Statistics to speed up the accounting of intellectual property products. Basing on the commercial accounting information disclosure and the identification of firm R&D indicators in China, it uses the sample representation of A-share listed companies and the data to implement the R&D capitalization from the perspective of SNA and the relevant variables adjustment by the data of listed companies from 2011 to 2016. The results of the related indicators accounting for its R&D capitalization have a certain reference role. For example, the R&D capital formation and stock level of manufacturing, non-first-tier cities and non-state-owned enterprises are not high, while their R&D investment intensity and R&D capital account for the proportion of adjusted fixed assets are relatively high, and their value added, the stock of fixed assets, stock in assets and leverage are also relatively heavily influenced by R&D capitalization.