多视角下R&D资本化测算方法比较与应用  

Comparison and Application of Methods Measuring R&D Capitalization on Multiple Viewpoints

作　　者：杨林涛[1] 韩兆洲[1] 王昭颖 

机构地区：[1]暨南大学经济学院 [2]对外经济贸易大学商学院

出　　处：《数量经济技术经济研究》2015年第12期90-106,共17页Journal of Quantitative & Technological Economics

基　　金：国家社会科学基金重点项目"SNA2008:中国R&D支出纳入GDP核算研究"(15ATJ001);全国统计科学研究重点项目"SNA2008下R&D资本化核算方法与应用研究"(2015004);教育部哲学社科青年基金项目(13YJC910004)的资助

摘　　要：R&D资本化基本测度方法主要有三种:Goldsmith方法、Griliches方法和BEA方法,在不同的经济理念下,三种测度方法既各有特色,又有共同特征。在Goldsmith方法设定理念中,当期R&D资本存量由当期不变价R&D投资额与扣除折旧后的上一期R&D资本存量两部分构成,且当期不变价R&D投资额全部转化为当期资本存量;在Griliches方法设定理念中,当期R&D资本存量由上一期不变价R&D投资额与扣除折旧后的上一期R&D资本存量两部分构成,且上一期不变价R&D投资额全部转化为当期资本存量;而在BEA方法设定理念中,当期R&D资本存量由当期不变价R&D投资额与扣除折旧后的上一期R&D资本存量两部分构成,且当期不变价R&D投资额的一半发生折旧。在具体测算过程中,三种测度方法均要考虑R&D资本存量增长率、R&D资本折旧率、R&D支出价格指数等关键参教的设定。同时,基于三种测度方法比较研究,将其应用于中国R&D资本化估算实践。There are three main methods of R＆D capitalization. Goldsmith method, Griliches method and BEA method. Under the different economic ideas, three methods have distinguishing feature and have common characteristics. In the Goldsmith method, R＆D cap- ital stock consists of the current R＆D investment adjusted by the price index and the last R^D capital stock after deducting depreciation, and the current R＆D investment adjusted by the price index is converted into the current R＆D capital stock; In the Griliches method, R＆D capital stock consists of the last R＆D investment adjusted by the price index and the last R＆D capital stock after deducting depreciation, and the last R＆D investment adjusted by the price index is converted into the current R＆D capital stock; In the BEA method, R＆D capital stock consists of the current R＆D investment adjusted by the price index and the last R＆D capital stock after deducting depreciation, and half of the current R＆D invest- ment adjusted by the price index has depreciation. In the process of the measurement, they all consider the setting of some key parameters, such as the R＆D capital stock growth, R＆D capital depreciation rate and price index. At the same time, based on the comparative study on three kinds of methods, they are applied to the estimation of the R＆D capitalization of China.

关 键 词：R&D 资本化 方法比较 

分 类 号：F221[经济管理—国民经济]