中国高技术产业R&D资本折旧率的测算

2008年SNA将R&D并入到资产核算的范畴,但是将这一想法付诸实践面临诸多问题,难题之一就是R&D资本折旧率的选取。选择C-D生产函数、一级CES生产函数、二级CES生产函数和超越对数生产函数估算了中国高技术产业R&D资本折旧率,结果显示,医药制造业、航空航天器及设备制造业、电子及通信设备制造业、计算机及办公设备制造业和医疗设备及仪器仪表制造业的R&D资本折旧率分别为20%、31.5%、25.25%、41.5%和31.3%。并且,在此基础上估算了五个行业的R&D资本存量,从平均增长率来看,计算机及办公设备制造业最快,其次是电子及通信设备制造业,医疗仪器设备及仪器仪表制造业和医药制造业相差不大,最慢的是航空、航天器及设备制造业。

The Estimation on Depreciation Rate of R&D Capital of High-Tech Industry in China

2008 SNA put research and development into the accounting of assets,but putting this idea into practice is no a easy thing.One difficulty is the selection of the depreciation rate of R&D capital.We choose Cobb-Douglas production function,one-level CES production function, two-level CES production function,and transcending logarithm production function to estimate the depreciation rates of R&D capital of high-tech industry in China.The result finds that the depreciation rates of R&D capital of manufacture of medicines, manufacture of aircrafts and spacecrafts, manufacture of electronic equipment and communication equipment,manufacture of computers and office equipments and manufacture of medical equipments and measuring instrument are 20%, 31.5%, 25.25%, 41.5%and 31.3%.Then R&D capital stock of five industries can be estimated on the basis of it.From the average growth rate, the development of manufacture of computers and office equipments is the fastest, the second one is manufacture of electronic equipment and communication equipment, the third one is manufacture of medical equipments and measuring instrument,the fourth is manufacture of medicines, the slowest-growing industry is manufacture of aircrafts and spacecrafts.