中国省际宏观无形资产的测算及分析

The Estimation and Analysis of China’s provincial macro intangible assets

随着近年来无形资产对经济增长的作用日益显现,对中国无形资产进行科学、合理的测算变得十分必要和迫切。本文在现有的研究基础上,基于谨慎性和保守性原则,利用直接支出法和永续盘存法分别测算了CHS框架下中国2000—2015年的省际宏观无形资产投资量及2005—2015年的省际宏观无形资产存量的下限值,并在此基础上对测算结果作了进一步分析。结果发现：第一,中国省际宏观无形资产投资量及存量差异十分悬殊并不断扩大,且呈现出空间不平衡性;第二,2000—2015年,中国宏观无形资产投资总量呈现快速增长趋势,尤其是2008年以后,增速进一步加快;第三,中国省际宏观无形资产投资呈现出高计算机化信息资产、高创新资产、低经济竞争力资产的＂两高一低＂特征;第四,中国各地区无形资产存量分布集中度提高,省际之间的差距扩大。

With the increasing effect of intangible assets on economic growth in recent years, it is very neces- sary and urgent to carry out scientific and reasonable estimation of China＇ s intangible assets. Based on the ex- isting research and the principle of prudence and conservatism, we use the direct expenditure method and the PIM method to estimate the lowest provincial macro intangible assets investment from 2000 to 2015 and stock from 2005 to 2015 in China under the framework of CHS. And then on the basis of the estimation we do some further analysis. We found that, firstly, macro intangible assets investment and stock show big difference over province and the gaps continue to expand, showing a spatial imbalance; secondly, 2000-2015, China/s total investment on macro intangible assets showed rapid growth, especially after 2008; Thirdly, the investment of provincial macro intangible assets in China showed the characteristic of ＂two high and one low＂ with high computerized information assets, high innovation assets and low economic competencies assets; Fourthly, the concentration of intangible assets in various regions of China was increasing and the gap between provinces was widening.