研发的国民经济核算研究

发布时间：2018-01-14 11:23

本文关键词：研发的国民经济核算研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：研发作为一种资产,增加了整个社会的经济存量。但是由于核算的难度,研发只能当作中间投入处理。经济环境的不断变化,加速了各国对研发价值核算的需求。因此,研发的国民经济核算研究就显得非常重要和必要。本文首先以研发是一种知识产权为出发点,试图通过分析它与资产的关系来判别研发的资产属性。再根据《2008国民账户体系》对研发的界定以及美国、加拿大和澳大利亚对研发的理解,明确了研发具有资产属性。其次,从宏观和微观层面核算研发的价值,建立起二者之间的对应关系。宏观视角下,测算研发中间投入以及资本存量需要获取研发人员、研发经费、研发支出平均增长率、价格指数和折旧率。由于我国缺少核算经验,所以本文还研究了美加澳的核算范围以及其在计算资本存量时所采用的价格指数、折旧率等参数。微观视角下,讨论了我国对研发的会计处理和价值评估。从宏观视角过渡到微观视角的过程中,辨析了与研发相关的统计和会计词汇,避免探索会计与统计数据的对应关系时混淆概念,然后分析了研发资本化对国民经济核算体系的影响。最后,以统计和会计的宏微观角度建立了研发信息台账,并对我国进行研发资本化改革提出了4点建议和对策:对研发进行资本化处理;扩大统计范围,补充研发数据;结合国情确定研发资本存量的参数;统一会计指标与统计指标。
[Abstract]:As an asset, R & D has increased the economic stock of the whole society. However, due to the difficulty of accounting, R & D can only be treated as intermediate input. Accelerate the demand for R & D value accounting. Therefore, the research of national economic accounting of R & D is very important and necessary. Firstly, this paper takes R & D as a kind of intellectual property as the starting point. Based on the definition of R & D in the 2008 SNA and the understanding of R & D in the United States, Canada and Australia, the author tries to judge the property of R & D by analyzing the relationship between R & D and assets. Secondly, from the macro and micro level to calculate the value of research and development, to establish the corresponding relationship between the two. It is necessary to obtain R & D personnel, R & D expenditure, average growth rate of R & D expenditure, price index and depreciation rate to calculate R & D intermediate input and capital stock because of the lack of accounting experience in China. Therefore, this paper also studies the accounting scope of the United States, Canada and Australia, as well as the price index, depreciation rate and other parameters used in the calculation of capital stock. This paper discusses the accounting treatment and valuation of R & D in China. During the transition from the macro perspective to the micro perspective, the statistical and accounting vocabulary related to R & D is analyzed. Avoid confusing the concept of accounting and statistical data, and then analyze the impact of R & D capitalization on the national accounting system. Finally, the research and development information account is established from the macro and micro perspective of statistics and accounting. It also puts forward four suggestions and countermeasures for the reform of R & D capitalization in China: capitalization of R & D; Expanding the scope of statistics to supplement research and development data; To determine the parameters of R & D capital stock according to the national conditions; Unified accounting indicators and statistical indicators.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F222.33

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