美国R&D卫星账户体系:结构、方法和产出测量述评  

U SA R &D satellite account system : structure,method and output measurement review s

作　　者：尹敬东[1] 李敏 YIN Jingdong;LI Min(School of Economics, Nanjing University of Finance and Economics, Nanjing 210023, China;The Editorial Department of Scientific Journals, Nanjing University of Finance and Economics, Nanjing 210003, China)

机构地区：[1]南京财经大学经济学院,江苏南京210023 [2]南京财经大学学术期刊编辑部,江苏南京210003

出　　处：《南京财经大学学报》2017年第6期30-38,共9页Journal of Nanjing University of Finance and Economics

摘　　要：与作为中间投入的R&D不同,资本化的R&D对国内生产总值、国民收入、投资、消费、积累和资本形成的核算有着重要影响。在对美国R&D卫星账户体系结构分析的基础上,阐释了R&D资本化的内涵和产出度量特征;针对产出度量和R&D资本折旧中的问题,评述了相关的解决方案;结合美国1998—2007年R&D卫星账户统计资料,对R&D的作用进行了具体测算和评价;最后,就中国R&D卫星账户的编制提出了建议。Unlike as intermediate input R＆D, capitalized R＆D has an important impact on the gross domestic product, na- tional income, investment, consumption, capital accumulation and the formation accounting. Based on the analysis of Ameri- can R＆D satellite account system structure, this paper elaborates the connotation of R＆D capital and output measurement char- acteristics; according to the output measurement and R＆D capital depreciation question, the relevant solutions are reviewed; with the United States 1998 -2007 R＆D satellite account statistics data, calculating and evaluating R＆D role; finally, puts forward suggestions to develop Chinese R＆D satellite account.

关 键 词：R&D卫星账户 弗拉斯卡蒂标准 R&D资本化 产出效应 R&D资本回报 

分 类 号：F061.2[经济管理—政治经济学]