SNA视角下企业研发资本化核算及主要变量调整

R&D Capitalization Accounting at Firm-level and Main Variable Adjustment from the Perspective of SNA

本文将国民经济核算(SNA)框架下的研发(R&D)资本化核算理论应用于企业微观层面,并开发企业会计核算数据支持宏观核算,以促进宏微观层面研发测度的协调和数据衔接。通过比较分析R&D核算的三种主要国际标准,提出了SNA视角下基于会计数据的企业R&D资本化核算路径,既阐明了会计核算的企业R&D投入就是R&D产出和R&D投资的保守估计,也为我国统计部门加快知识产权产品核算提供了参考。本文基于我国企业R&D的会计信息披露与指标识别,结合沪深A股上市公司样本的代表性与相关数据处理,以2011—2016年数据为例初步实现了SNA视角下企业R&D资本化核算及相关变量调整,结果具有一定的参考作用。

This paper applies the accounting theory of research and development (R&D)capitalization under the SNA framework to the firm-level,develops commercial accounting data to support accounting at macrolevel,and promotes the measurement coordination and data convergence of R&D from micro to macro.By comparing and analyzing the three main international standards of R&D accounting,it puts forward the measuring path of the firm's R&D capitalization based on the accounting data from the SNA perspective.It clarifies that the firm R&D investment of commercial accounting is a conservative estimate of R&D output and R&D investment,and also provides a reference for the National Bureau of Statistics to speed up the accounting of intellectual property products.Basing on the commercial accounting information disclosure and the identification of firm R&D indicators in China,it uses the sample representation of A-share listed companies and the data to implement the R&D capitalization from the perspective of SNA and the relevant variables adjustment by the data of listed companies from 2011 to 2016.The results of the related indicators accounting for its R&D capitalization have a certain reference role.For example,the R&D capital formation and stock level of manufacturing,non-first-tier cities and non-state-owned enterprises are not high,while their R&D investment intensity and R&D capital account for the proportion of adjusted fixed assets are relatively high,and their value added,the stock of fixed assets,stock in assets and leverage are also relatively heavily influenced by R&D capitalization.