R&D经费支出计入固定资本形成方法探讨  

Research on the Method of R&D ExpenditureIncluded in Fixed Capital Formation

作　　者：马越 周乃贵 MA Yue;ZHOU Nai-gui(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《中国林业经济》2020年第6期114-116,共3页China Forestry Economics

摘　　要：研究试验与发展(R&D)经费投入大部分将计入固定资本形成。在实际操作过程中由于各个地区、各个行业的差异性。在将R&D经费支出计入固定资本形成时不应全部按照统一标准转入,而是需要根据实际情况相应制订不同的折算标准,以实现统计数据的真实完整。根据R&D经费的支出用途项目,包括R&D人员劳务费、仪器与设备支出、土地与建筑物支出等,从不同角度分析探讨了在将R&D经费支出计入固定资本形成时需要引起注意的问题,并给出了具备可操作性的方法和建议。Most of the research,experiment and development(R&D)funding will be included in the forma⁃tion of fixed capital.However,due to the differences in various regions and industries in the actual opera⁃tion process,R&D expenditures should not be transferred in accordance with uniform standards when ac⁃counting for fixed capital formation.Instead,different conversion standards should be formulated according to the actual situation,so as to achieve the true integrity of statistical data.It analyzed and discussedthe problems that needed to pay attention when including R&D expenditures in the formation of fixed capital⁃from different perspectives,according to the expenditure items of R&D expenditures,including R&D per⁃sonnel and labor costs,equipment and equipment expenditures,land and building expenditures,etc.In the end it proposed feasible methods and suggestions.

关 键 词：研究试验与发展(R&D) 固定资本形成 方法 建议 

分 类 号：F124.3[经济管理—世界经济]