摘要
卫星账户被视为国民经济核算体系严谨性与灵活性的折中产物。在各国纷纷进行R&D资本化核算和GDP数据调整的同时,开展R&D卫星账户(R&DSA)整体架构与编制国际实践的研究仍具重要意义。本文勾勒了R&DSA整体框架,较系统地阐释了R&DSA所涉及的R&D桥接表、R&D供给使用表、R&D资本形成表、R&D资本存量表、R&D资本化影响表的编制方法、可能表式与技术难点。同时,以美国、加拿大、丹麦、芬兰、英国、日本、德国、以色列8个国家为例,展开R&DSA编制国际实践的深度解析与差异比较,期待为中国R&DSA的编制与试算提供借鉴。
The satellite account can be considered as a compromise between the rigor and flexibility of the national accounting system. While R＆D capitalization and GDP adjustment are carried out in various countries, it is still important to research on the overall structure of R＆DSA and the international practice. This paper outlines the framework of R＆DSA, and systematically explains the methodologies, possible tabular and technical difficulties for developing an R＆D Satellite Account, which includes R＆D bridge table, R＆D supply and use table, R＆D gross fixed capital formation table, R＆D capital stock table and R＆D capital affection table. And then, we will select the practice on developing R＆D Satellite Account in eight countries, including America, Canada, Finland, Denmark, the United Kingdom, Germany, Israel and Japan, to carry out a more comprehensive analysis and comparison. Accordingly, we expect to provide useful reference for China to develop an R＆DSA.
作者
徐蔼婷
祝瑜晗
Xu Aiting Zhu Yuhan
出处
《统计研究》
CSSCI
北大核心
2017年第9期76-89,共14页
Statistical Research
基金
浙江省社会科学规划项目"浙江省研发支出资本化核算研究"(16YSXK02ZD)
国家社会科学基金项目"研发卫星账户编制方法与应用研究"(17ATJ001)
浙江省科技厅软科学项目"浙江研发支出资本化核算及贡献测度:基于国际新标准"(2016C25G2050010)
浙江省一流学科A(浙江工商大学统计学)资助
