秦皇岛市研发经费现状透析及进阶策略研究——基于2023年统计数据实证分析  

作　　者：苑博 

机构地区：[1]秦皇岛市科学技术情报研究所,河北秦皇岛066000

出　　处：《中国科技产业》2025年第1期40-44,共5页Science & Technology Industry of China

基　　金：秦皇岛市市级科技计划资助项目“秦皇岛市科技型企业R&D经费投入现状及提升对策研究”(项目立项编号:202302B030)。

摘　　要：研发经费是社会主体为实施研发活动实际投入的研发费用,是反映科技创新水平和成效的重要指标。文章比较研究了我国统计、会计、税务、科技系统不同政策背景下研发经费内涵、归集口径、核算标准。本文使用公开统计数据分析了2016-2023年全社会研发经费投入现状,秦皇岛市研发投入规模不断增长、投入强度增长放缓、区域分布差异鲜明;秦皇岛经济技术开发区在研发经费投入、研发投入产出效率、专利申请单位数量等多个指标领先市内其他区县,是秦皇岛市科技创新核心区域。研究发现,秦皇岛科技企业在经费归集、填报方面存在政策依据不清楚、企业内部管理制度不健全、研发经费概念混淆、主观小口径归集填报等问题,提出应该加强政策普及宣讲、重点企业培训辅导、科学统计填报指导、多部门协同实施等推动秦皇岛市研发经费持续稳健增长的措施和对策。Research and Experimental Development(R&D)funds refer to the actual R&D expenses invested by social entities for the implementation of R&D activities,and they are important indicators reflecting the level and effectiveness of scientific and technological innovation.This article conducts a comparative study on the connotations,collection scopes,and accounting standards of R&D funds under different policy backgrounds of China's statistics,accounting,taxation,and science and technology systems.By using publicly available statistical data,it analyzes the current situation of the investment in R&D funds by the whole society from 2016 to 2023.The scale of R&D investment in Qinhuangdao City has been continuously growing,the growth rate of investment intensity has slowed down,and there are significant differences in regional distribution.Qinhuangdao Economic and Technological Development Zone leads other districts and counties in the city in multiple indicators such as R&D fund investment,R&D input-output efficiency,and the number of patent application units,and it is the core area of scientific and technological innovation in Qinhuangdao City.The research finds that Qinhuangdao's science and technology enterprises have problems such as unclear policy basis in fund collection and reporting,imperfect internal management systems,confusion about the concept of R&D funds,and subjective collection and reporting with a narrow scope.It is proposed that measures and countermeasures should be taken to promote the continuous and steady growth of R&D funds in Qinhuangdao City,such as strengthening the popularization and publicity of policies,providing training and guidance for key enterprises,guiding scientific statistical reporting,and implementing in a coordinated manner by multiple departments.

关 键 词：秦皇岛 研发经费 现状透析 进阶策略 

分 类 号：F124.3[经济管理—世界经济]