摘要
SNA2008正式出版,标志着新的国民核算版本的诞生。本文依据SNA2008,总结归纳了SNA2008的研究与试验发展(R&D)核算与SNA1993的不同,研究说明R&D资本化核算可能对如国内生产总值、资产存量与结构、经济增长率等宏观经济指标的影响,深度剖析了R&D资本化核算所面临的一些技术问题,对如何进行R&D产出核算、R&D价格指数的编制及R&D资本存量的估算进行了理论探讨,以期为现行中国国民经济核算体系修订提供一些参考。
The officially publication of SNA2008 marked the birth of a new version of the national accounts. Based on the SNA2008, this article summarized the differences of R＆D accounting between SNA2008 and SNA1993 and described the way in which the R＆D capitalization accounting influence the macro-economic index, such as GDP, capital funds structure, economic growth rate and so on. In this article, we also analyzed some technical problems in R＆D capitalization accounting and theoretically discussed how to carry on the R＆D output accounting, how to compile the R＆D price indices and how to evaluate R＆D capital stock. This article was aimed to provide some reference to the amendment of the current revision of Chinese national economy accounting system.
出处
《统计研究》
CSSCI
北大核心
2012年第11期21-25,共5页
Statistical Research
基金
国家社科基金重大招标项目"改革和完善我国国民经济核算体系研究"(10zd&037)阶段性成果
