一种R&D资本存量的综合测算方法及应用研究  

An Approach of Comprehensive Measuring R&D Capital Stock and Its Application

作　　者：徐蔼婷 靳俊娇 祝瑜晗 Xu Aiting;Jin Junjiao;Zhu Yuhan(School of Statistics and Mathematics,Zhejiang Gongshang University;School of Statistics,Beijing Normal University)

机构地区：[1]浙江工商大学统计与数学学院 [2]北京师范大学统计学院

出　　处：《数量经济技术经济研究》2019年第12期145-164,共20页Journal of Quantitative & Technological Economics

基　　金：国家社会科学基金项目“研发卫星账户编制方法与应用研究”(编号17ATJ001);浙江省社科基金项目“浙江省研发支出资本化核算研究”(编号16YSXK02ZD);浙江省一流学科(A类)(浙江工商大学统计学);浙江省优势特色学科(浙江工商大学统计学)的资助

摘　　要：研究目标:提出一种R&D资本存量的综合测算方法,以呈现兼具财富与生产双重属性的R&D资本之全貌。研究方法:基于资本测算理论,在改进现有财富性R&D资本存量测算方法的基础上,将R&D资本的生产与财富属性纳入统一的测度框架,综合测算财富性与生产性R&D资本存量。研究发现:以测算改革开放以来我国R&D资本存量为例,测算结果符合资本测算理论关于“财富性R&D资本存量总额、生产性R&D资本存量、财富性R&D资本存量净额依次降低”的判断,且财富性R&D资本存量与生产性R&D资本存量的差异随着时间不断增大,在2005年以后该差异更为显著;分别采用综合方法、单一方法测算得到的财富性R&D资本存量净额结果呈现“单一方法测算结果>综合方法测算结果”的特征,且满足“生产性R&D资本存量>财富性R&D资本存量净额”的测度要求;测算结果的应用分析进一步论证了生产性R&D资本存量对衡量创新贡献的不可替代性,以及本文提出综合测算R&D资本存量的必要性、合理性与有效性。研究创新:提出一种综合测算财富性与生产性R&D资本存量的方法。研究价值:完善R&D资本测算相关理论,为准确考察R&D资本对生产的贡献提供了更为扎实的测度基础。Research Objectives:This paper intends to present anapproach of comprehensive measuring the R&D capital stock, so as to present a comprehensive picture of the R&D capital with dual attributes of production and wealth. Research Methods: Based on the theory of capital measurement, the production and wealth attributes of R&D capital are integrated into a unified measurement framework to comprehensively measure the productive and wealth R&D capital stock on the basis of improving the existing measurement methods of wealth R&D capital stock.Research Findings:Taking the measurement of R&D capital stock in the past 40 years of reforming and opening up as an example, the results accord with the judgment of capital measurement theory on "total wealth R&D capital stock, productive R&D capital stock and net wealth R&D capital stock decrease in turn", and the difference between wealth R&D capital and productive R&D capital increases with time, especially after 2005.The results of thewealth R&D capital stock calculated by comprehensive method and single method show the characteristics of "theresultcalculated bysingle method>theresultcalculated bycomprehensive method", meeting the requirement of "productive R&D capital stock>thenetwealth R&D stockcapital".The application analysis of themeasurement results further demonstrates the irreplaceability of productive R&D capital to measure thecontributionofinnovation, and the rationality and validity of the comprehensive measurement of R&D capital stock proposed in this paper.Research Innovations:This paper proposes a comprehensive method to measure the wealth and productive R&D capital stock.Research Value:This new approach can improve the theory of R&D capital measurement, and provide a more solid measurement basis for accurately investigating the contribution of R&D capital to production.

关 键 词：R&D资本测算 生产性R&D资本存量 财富性R&D资本存量 PIM法 

分 类 号：F222.33[经济管理—国民经济]