研发投入资本化与GDP关系的研究述评

A Review of the Relationship Between R&D Investment Capitalization and GDP

随着研发活动的不断发展,技术创新逐渐成为经济增长的重要动力。SNA2008明确提出,研发投入资本形成纳入GDP核算。在实践中,基于各国研发投入与国民经济核算的实际,学者们利用理论和实证的方法研究了研发投入资本化的核算方法、核算范围以及与经济增长的关系。

With the continuous development of R&D activi ties,technological innovation has gradually become an important driving force for economic growth.SNA2008 clearly puts forward that R&D investment capitalization should be included in GDP.In practice,based on the reality of R&D investment and national economic accounting in various countries,scholars use theoretical and empirical methods to study the accounting methods,accounting scope and the relationship with economic growth of R&D investment capitalization.