SNA2008關(guān)于R&D核算變革帶來(lái)的影響及面臨的問(wèn)題

摘要： SNA2008正式出版,標(biāo)志著新的國(guó)民核算版本的誕生。本文依據(jù)SNA2008,總結(jié)歸納了SNA2008的研究與試驗(yàn)發(fā)展(R&D)核算與SNA1993的不同,研究說(shuō)明R&D資本化核算可能對(duì)如國(guó)內(nèi)生產(chǎn)總值、資產(chǎn)存量與結(jié)構(gòu)、經(jīng)濟(jì)增長(zhǎng)率等宏觀經(jīng)濟(jì)指標(biāo)的影響,深度剖析了R&D資本化核算所面臨的一些技術(shù)問(wèn)題,對(duì)如何進(jìn)行R&D產(chǎn)出核算、R&D價(jià)格指數(shù)的編制及R&D資本存量的估算進(jìn)行了理論探討,以期為現(xiàn)行中國(guó)國(guó)民經(jīng)濟(jì)核算體系修訂提供一些參考。
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.