SNA2008关于R&D核算变革带来的影响及面临的问题

 SNA2008正式出版，标志着新的国民核算版本的诞生。本文依据SNA2008，总结归纳了SNA2008的研究与试验发展（R&;D）核算与SNA1993的不同，研究说明R&;D资本化核算可能对如国内生产总值、资产存量与结构、经济增长率等宏观经济指标的影响，深度剖析了R&;D资本化核算所面临的一些技术问题，对如何进行R&;D产出核算，R&;D价格指数的编制及R&;D资本存量的估算进行了理论探讨，以期为现行中国国民经济核算体系修订提供一些参考。

The Impacts and Problems Lead by R&D Accounting Changes of SNA2008

The officially publication of SNA2008 marked the birth of a new version of the national accounts. Based on the SNA2008, this article summarized the differences of R&;D accounting between SNA2008 and SNA1993 and described the way in which the R&;D capitalization accounting influence the macro-economic index, such as GDP, capital funds structure, economic growth rate and so on. In this article, we also analyzed some technical problems in R&;D capitalization accounting and theoretically discussed how to carry on the R&;D output accounting, how to compile the R&;D price indices and how to evaluate R&;D capital stock. This article was aimed to provide some reference to the amendment of the current revision of Chinese national economy accounting system.