基于两种功能的中国R&D资本测度体系研究

The Study on the Measurement System of China’s R&D Capital: Based on Two Functions

提供财富储备和服务经济运行是R&D在经济系统中的两个基本功能,本文据此构建了涵盖R&D固定资本形成、财富资本存量、固定资本消耗、资本存量总额和资本服务量的资本运动全过程测度指标体系,可同时满足编制国家与地方资产负债表和生产率分析的需求。本文依据有效发明专利死亡数据首次模拟了企业部门和政府部门的R&D资本退役函数,通过拟合的平均役龄-效率函数、平均役龄-价格函数和平均役龄-折旧率函数,从技术上建立了R&D财富资本存量和资本服务量之间的内在逻辑关系,编制的财富存量表/资产负债表能较好刻画R&D财富资本存量的动态变化过程和静态结构特征。文章最后提出加强和推进企业R&D项目独立核算,提高R&D资本统计核算数据质量的建议。

Based on the two basic functions of R&D in the economic system,i.e.providing wealth reserve and serving the economic operation,this paper constructs a measurement index system for the whole process of R&D fixed capital formation,wealth capital stock,consumption of fixed capital,gross capital stock and capital service,which can meet the needs of national and local balance sheets and productivity analysis.According to the data of effective invention patents,R&D capital retirement functions of enterprises and government sectors are simulated,then the average age efficiency profiles,average age price profiles and average age depreciation rate profiles are obtained,and the internal logic between R&D wealth capital stock and capital service is established.The wealth stock table/balance sheet compiled in this paper can better describe the dynamic change process and static structural characteristics of wealth capital stock.Finally,some suggestions are put forward to promote independent accounting of R&D in enterprises and improve the quality of R&D capital data.