R&D资本化及其对中国GDP与结构的影响分析

被引：8

作者：

倪红福 ^{[1
]}

张士运 ^{[1
]}

谢慧颖 ^{[2
]}

机构：

[1] 北京科学学研究中心

[2] 不详

来源：

科学学研究 | 2014年 / 32卷 / 08期

关键词：

资本化; R&D支出; 无形资产;

D O I：

10.16192/j.cnki.1003-2053.2014.08.026

中图分类号：

F124.3 [技术发展与革新];

学科分类号：

摘要：

全球金融危机后,世界各国都在寻找新的经济增长动力,更加重视科技创新,无形资产对经济增长的重要性日益突出。为了更好地反应无形资产尤其是研发支出对经济的影响,SNA(2008)明确建议R&D资本化,很多国家也开始将R&D无形资产纳入GDP核算中,但中国尚未有这方面的实践。因此该文尝试资本化R&D支出并定量分析其对GDP和结构的影响。研究表明,2002到2011年期间,R&D资本化将使中国GDP平均提高1.35%左右,消费率平均降低0.9%,投资率提高1.0%。最后,提出了应该加快无形资产的核算研究和建立R&D资本卫星账户等相关政策建议。

引用

页码：1166 / 1173+1217 +1217

页数：9

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