中国科技活动核算体系的范式设计及理论阐释

Paradigm Design and Theoretical Explanation on the Accounting System of China's Scientific and Technological Activity

科技活动、科技创新是社会进步、经济发展的重要动力,构建中国科技活动核算体系(CSSTAA),对国家科技活动状况和成果进行测度分析,有重要的理论意义和实践意义。中国科技活动核算体系的理论基础是统计学理论方法及经济合作与发展组织(OECD)发布的《弗拉斯卡蒂手册2015》(FM2015)。本文讨论了中国科技活动核算体系的重要概念和范畴,设计了其账户和核算表谱系的一般式,提出要在核算中加强分析指标体系和核算方法的设计,加强对创新活动的测度评价,建立科技活动统计数据库,对接中国新国民经济核算体系。

The activities of science and technology,science and technology innovation are important driving force for social progress and economic development. It has important theoretical and practical significances to construct the accounting system of the China＇s science and technological activities（ CSSTAA） for measuring and analyzing the national science and technological activities and achievements. The theoretical basis are the statistical theory and methods and Frascati Manual 2015（ FM2015） issued by the Organization for Economic Cooperation and Development（ OECD）. This paper discusses the important concepts and categories of CSSTAA,designs the standard formula of the accounts and the accounting tables. It advocates to strengthen the design and analysis of index system and methodology in accounting and the evaluation of innovation activities. It also establishes the science and technological statistics database for docking the China＇s new system of national accounts.