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2008年国民经济核算体系(SNA)把研发支出作为固定资本形成总额的一部分,计入GDP中,不再作为中间消耗处理,这一核算方法的变化,将会使GDP增大。但如何将我国现有的研发经费统计数据转化为研发核算数据,弄清二者之间的差异,需要认真研究和思考。研发支出核算与研发经费统计的一些主要差异有:一、依据的文本及规定不同研发支出核算的依据是联合国制定的2008年《国民经济核算体系(SNA)》。今后我国将按照2008年SNA规定的核算原则、范围、计算方
In 2008, SNA counted R & D expenditure as part of gross fixed capital formation into GDP and ceased to be treated as intermediate consumption. Changes in this accounting method will result in an increase in GDP. However, how to translate the existing R & D funding statistics in China into R & D accounting data and to find out the differences between them requires careful study and reflection. Some major differences between R & D expenditure statistics and R & D funding statistics are as follows: I. Basis for texts and regulations The basis for calculating R & D expenditures is the 2008 National Accounting System (SNA) formulated by the United Nations. In the future, China will be in accordance with the 2008 SNA accounting principles, scope, calculation side