异质性视角下中国省级R&D资本存量测算  

Measurement on Provincial R&D Capital Stock in China From the Perspective of Heterogeneity

作　　者：李海霞 Li Haixia(School of Statistics,Tianjin University of Finance and Economics,Tianjin 300222,China;School of Statistics and Mathematics,Inner Mongolia University of Finance and Economics,Hohhot 010070,China)

机构地区：[1]天津财经大学统计学院,天津300222 [2]内蒙古财经大学统计与数学学院,呼和浩特010070

出　　处：《统计与决策》2023年第3期142-147,共6页Statistics & Decision

基　　金：天津市研究生科研创新项目(2020YJSB113);内蒙古自治区哲学社会科学规划项目(2021NDC126);内蒙古自治区统计局投入产出课题(NMTC1711)。

摘　　要：在大力实施创新驱动战略、推动经济高质量发展的大背景下,如何准确测算R&D资本存量,客观衡量研发实力,是一项重要的基础性工作。文章基于异质性视角,根据供给-使用核算原则,依据R&D支出→R&D投入→R&D产出→R&D投资逻辑线,将R&D内部经费支出转化为R&D投资,利用BEA法,对30个省份的R&D资本存量进行了测算。测算结果表明:(1)将R&D经费内部支出转化为R&D投资,再进行资本化核算,测算得到的R&D资本存量结果合理;若直接使用R&D经费内部支出测算,则会高估R&D资本存量。(2)在具体扣除软件业研发经费支出时,采用年鉴公布的数据比估算数据更可靠,可以减少测量误差。(3)R&D资本存量呈稳中有降的趋势,整体占GDP比重不高,年均增速为13.45%。初始值和折旧率等参数的设定不同,会导致R&D资本存量测算结果存在差异,但趋势基本相同。(4)东部地区R&D资本存量规模显著高于中西部地区,呈东强西弱的特点,且地域分布极度不平衡,东部地区的北京、江苏、广东、山东、上海和浙江6个省份的R&D资本存量占据半壁江山。Under the background of vigorously implementing the innovation driven strategy and promoting high quality eco⁃nomic development,how to accurately measure R&D capital stock and objectively measure R&D strength is an important basic work.From the perspective of heterogeneity,according to the accounting principle of supply-use and the logic line of R&D expen⁃diture→R&D input→R&D output→R&D investment,this paper converts the R&D internal expenditure into R&D investment,and calculates the R&D capital stock of 30 provinces by using BEA method.The results go as below:(1)The internal R&D expen⁃diture is converted into R&D investment,and then the capitalization accounting is carried out,the result of R&D capital stock is reasonable.If the internal expenditure of R&D is directly used,the R&D capital stock will be overestimated.(2)Yearbook data are more reliable than estimates when it comes to deducting specific software R&D expenditures,which can reduce the measure⁃ment error.(3)The R&D capital stock shows a steady but decreasing trend,and the overall proportion of GDP is not high,with an average annual growth rate of 13.45%.Different parameters such as initial value and depreciation rate will lead to different re⁃sults of R&D capital stock measurement,but the trend is basically the same.(4)The scale of R&D capital stock in the eastern re⁃gion is significantly higher than that in the central and western regions,showing the characteristics of strong in the east and weak in the west,and the regional distribution is extremely unbalanced.The R&D capital stock of Beijing,Jiangsu,Guangdong,Shan⁃dong,Shanghai and Zhejiang in the eastern region accounts for half of the total.

关 键 词：R&D投资 R&D资本存量 异质性 BEA 

分 类 号：F222[经济管理—国民经济]