R&D资本化记入GDP及其影响研究被引量：11

The study on R&D gross fixed capital formation accounting

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摘要在传统GDP核算中,R&D被作为中间消耗或者最终消费而不是作为投资,这不仅低估了GDP,更忽略了R&D对GDP的直接贡献,还扭曲了R&D对经济增长的促进作用,特别是与我国经济发展阶段及国家创新发展战略不相适应。本文论述了将R&D核算为资本的相关概念,并以浙江省为例进行测算,结果表明:R&D资本化核算后,2012年浙江全社会R&D固定资本形成总额为764.6亿元,使当年价GDP提高1.82%,2005年可比价提高1.61%;同时对GDP年增长速度、投资贡献率、消费贡献率、R&D强度也有较大影响。最后文章就未来研究方向和完善科技统计调查提出了建议。 Even though R＆D is acknowledged that they are inherently investment in nature, R＆D expenditures are treated as interme- diate consumption or final consumption rather than as investment In GDP accounting, which denies the role of R＆D in economic growth and seriously contradicts the national emphasis on research and development innovation to some extent. This paper firstly states some relevant concepts about R＆D capitalization, and then capitalizes R＆D expenditures of Zhejiang province. The empirical analysis proves that R＆D capitalization has a great influence on GDP, GDP growth rate and the contribution rate of investment and consumption. Some advices are presented in the end.

作者朱发仓苏为华

机构地区浙江工商大学统计与数学学院

出处《科学学研究》 CSSCI 北大核心 2016年第10期1465-1471,1486,共8页 Studies in Science of Science

基金国家社会科学基金资助项目(15BTJ004)

关键词 R&D 固定资本形成中间消耗核算 R＆D gross fixed capital formation accounting

分类号 F221 [经济管理—国民经济]

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