中国R&D资本化核算研究综述  

Research Review of R&D Capitalization Accounting in China

作　　者：张玉哲[1] 程君楷 折默冉 ZHANG Yu-zhe;CHENG Jun-kai;SHE Mo-ran(School of Economics,Xiamen University,Xiamen,361005,China;School of Management and Economics,Beijing Institute of Technology,Beijing,102488,China)

机构地区：[1]厦门大学经济学院,福建厦门361005 [2]北京理工大学管理与经济学院,北京102488

出　　处：《福建江夏学院学报》2023年第2期37-42,共6页Journal of Fujian Jiangxia University

基　　金：福建省社会科学基金规划项目“福建省R&D资本化核算及其影响研究”(FJ2019B051)。

摘　　要：现有研究将研究与开发(R&D)列入固定资产。R&D活动的识别,关键在于区分R&D活动的资本性与消耗性,以确定R&D是中间消耗还是固定资产;R&D资本存量测算方法主要是永续盘存法,分歧在于耐用品与资本服务视角的不同而形成两种不同的核算方法,两种方法体现为R&D资本折旧率、R&D资产价格指数、R&D初始资本存量和R&D支出增长率的不同选择。R&D资本化产出测算与R&D活动的识别相关联,利用R&D支出数据进行R&D产出测算时需作出调整,这种调整对GDP指标产生影响。R&D资本核算下一步的研究方向可能集中于R&D活动的识别、支出分类等方面的规范化、R&D核算方法的细化和R&D统计制度的完善及R&D活动退役效率的剖面细化上。Existing research includes research and experimental development(R&D)as fixed assets.The key to determining whether R&D is intermediate consumption or fixed assets is to distinguish the capital nature of R&D activities from the consumptive nature.The main method to measure R&D capital stock is the perpetual inventory method.The difference lies in the different perspectives of durable goods and capital services,which form two different accounting methods.The two methods represent different choices of R&D capital depreciation rate,R&D asset price index,R&D initial capital stock,and R&D expenditure growth rate.The measurement of R&D capitalization output is related to the identification of R&D activities.The measurement of R&D capitalization output is related to the identification of R&D activities.When R&D expenditure data are used for R&D output measurement,adjustments need to be made,which has an impact on GDP indicators.The next research direction of R&D capital accounting may focus on standardizing the identification and expenditure classification of R&D activities,refining R&D accounting methods,improving R&D statistical systems,and refining the profile of retirement efficiency of R&D activities.

关 键 词：R&D 资本化核算 研究综述 

分 类 号：F222.33[经济管理—国民经济]