| R&D资本化记入GDP及其影响研究 |
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| 引用本文： | 朱发仓,苏为华.R&D资本化记入GDP及其影响研究[J].科学学研究,2016,33(10):1465-1471. |
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| 作者姓名： | 朱发仓 苏为华 |
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| 作者单位： | 浙江工商大学 |
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| 摘 要： | 在传统GDP核算中,RD被作为中间消耗或者最终消费而不是作为投资,这不仅低估了GDP,更忽略了RD对GDP的直接贡献,还扭曲了RD对经济增长的促进作用,特别是与我国经济发展阶段及国家创新发展战略不相适应。本文论述了将RD核算为资本的相关概念,并以浙江省为例进行测算,结果表明:RD资本化核算后,2012年浙江全社会RD固定资本形成总额为764.6亿元,使当年价GDP提高1.82%,2005年可比价提高1.61%;同时对GDP年增长速度、投资贡献率、消费贡献率、RD强度也有较大影响。最后文章就未来研究方向和完善科技统计调查提出了建议。
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| 关 键 词： | R&D 固定资本形成 中间消耗 核算 |
| 收稿时间： | 2015-11-05; |
The study on R&D gross fixed capital formation accounting |
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| Abstract: | Even though R&D is acknowledged that they are inherently investment in nature, R&D expenditures are treated as intermediate consumption or final consumption rather than as investment In GDP accounting, which denies the role of R&D in economic growth and seriously contradicts the national emphasis on research and development innovation to some extent. This paper firstly states some relevant concepts about R&D capitalization, and then capitalizes R&D expenditures of Zhejiang province. The empirical analysis proves that R&D capitalization has a great influence on GDP, GDP growth rate and the contribution rate of investment and consumption. Some advices are presented in the end. |
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| Keywords: | R&D gross fixed capital formation accounting |
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