摘要
为了更好地反映创新对我国经济发展的驱动作用,推动我国国民经济核算与新的国际标准接轨,国家统计局于2016年正式实施了研发支出核算方法改革。本文回顾了国际上研发统计与核算的发展概况,阐述了我国实施此项改革的重大意义,梳理了研发支出核算方法改革的基本原则和国际经验,讨论了国民经济核算、统计调查和会计核算关于研发支出处理方法的区别,从研发产出核算、研发资本存量核算和研发支出计入GDP核算三个方面,详细描述了我国研发支出核算方法改革的具体内容,分析了上述改革对我国GDP总量、增速和结构的影响。
In pursuit for reflecting the driving effect of innovation on economic growth,and further promoting the national economic accounting to adopt a more international standard,China National Bureau of Statistics has formally implemented the reform of accounting methods for research and development( R&D) expenditure since 2016. This article reviewed the worldwide development process of R&D accounting,illustrated three important implications for China to carry out this reform,concluded some basic principles and international experience of R&D accounting,and discussed the differences between national economic accounting,statistical survey and financial accounting in dealing with R&D expenditure. This article also elaborated the specific details of reform content and its influence on China's total GDP,GDP growth rate and GDP structure from three perspectives,namely R&D output accounting,R&D capital stock and R&D's expenditure included in GDP accounting.
出处
《国家行政学院学报》
CSSCI
北大核心
2016年第5期4-12,141,共9页
Journal of China National School of Administration
关键词
研发支出
核算方法
改革
创新
Reform
R&D Expenditure
Accounting Methods
Innovation
Economic Growth
