企业研发投入:政府统计与企业会计核算方法比较

Enterprises' R&D Input: Comparing the Methods of Official Statistics and Enterprise Accounting

企业是实施研发活动的最重要主体,夯实企业研发投入数据关系到国家研发投入统计和核算,关系到对企业创新能力的判断。本文从概念定义、指标设置、核算实务等层面,对政府统计和企业会计围绕企业研发支出数据形成过程做系统比较,并延伸到国民经济核算的处理方式。研究表明:第一,当前企业研发支出会计核算有比较明显的功利色彩,从覆盖的企业面、数据的客观性等方面考虑,尚不能与政府研发支出统计衔接;第二,政府研发支出统计内容及形成指标尚比较有限,有待于进一步扩展以便为国民经济核算提供更有力的支持。

Enterprises are the most important body of R＆D activities implementing. Consolidating their R＆D input data basis is related to the national R＆D input statistics and accounting, as well as the judgement of enterprises＇ innovation ability. This paper systematically compares the enterprises＇ R＆D expenditure data producing process between official statistics and enterprise accounting, which involves the following aspects of concept definition, indicator setting and accounting practice. Moreover, it also extends to the treatment in national accounting. According to the results, on one hand, current R＆D expenditure accounting of enterprises is significantly motivated by benefits, and considering the enterprises coverage and data objectivity, it cannot be connected to the official R＆D expenditure statistics. On the other hand, the content and indicators of official R＆D expenditure statistics are relatively limited, which should be further developed to meet the demand of national accounting.