三种R&D资本化测度方法的应用与比较

Application and Comparison of Three Methods for R&D Capitalization Measurement

章借鉴国外三种R＆D资本化测度方法,通过资本存量和资本形成额两个重要指标,测算了1999—2016年我国R＆D资本化程度。通过结果比较发现,三种方法测算的R＆D资本化程度都保持了相对的稳定性,其中Brain算法的稳定性最高。说明三种R＆D资本化测度方法具有较好的应用前景。

This paper uses three methods of R＆D capitalization of foreign countries for reference, and calculates the degree of R＆D capitalization in China from 1999 to 2016 through the two important indicators of the capital stock and the amount of capital formation. Comparison of the results is made to find that the degree of the R＆D capitalization in the three calculating methods maintains a relative stability, of which the BRAIN algorithm has the highest stability. The comparative study shows that the three kinds of R＆D capitalization measurement methods have good application prospects.