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卫星账户被视为国民经济核算体系严谨性与灵活性的折中产物。在各国纷纷进行R&D资本化核算和GDP数据调整的同时,开展R&D卫星账户(R&DSA)整体架构与编制国际实践的研究仍具重要意义。本文勾勒了R&DSA整体框架,较系统地阐释了R&DSA所涉及的R&D桥接表、R&D供给使用表、R&D资本形成表、R&D资本存量表、R&D资本化影响表的编制方法、可能表式与技术难点。同时,以美国、加拿大、丹麦、芬兰、英国、日本、德国、以色列8个国家为例,展开R&DSA编制国际实践的深度解析与差异比较,期待为中国R&DSA的编制与试算提供借鉴。
Satellite accounts are seen as a compromise between the rigor and flexibility of the system of national accounts. While all countries are capitalizing R & D capital and adjusting GDP data, it is of great significance to carry out research on the overall architecture and international practice of R & D satellite accounts (R & DSS). This paper outlines the R & DSA framework and systematically expounds R & D bridging tables, R & D supply tables, R & D capital formation tables, R & D capital stock tables, R & D capitalization impact tables compilation methods, possible expressions and technical difficulties involved in R & DSA . In the meantime, taking the eight countries of the United States, Canada, Denmark, Finland, Britain, Japan, Germany and Israel as examples, the paper deeply analyzes the international practice of R & DSA and compares the differences. It is expected to provide references for the preparation and trial calculation of R & D in China.