研发统计内容的新扩展——《弗拉斯卡蒂手册》第7版解读之二

发布时间：2018-04-11 14:40

  本文选题：弗拉斯卡蒂手册 + 统计内容　； 参考：《中国统计》2017年03期

【摘要】：正书接上一篇,《弗拉斯卡蒂手册》第7版较前一版的变化不仅限于优化已有内容,更在诸多方面有内容扩展。综合起来看,内容扩展主要体现在以下方面:一是针对政府对RD活动的支持,将原来仅统计政府直接出资扩展到对税收减免成本的测度;二是对SNA-2008实现研发资本化处理做出回应,在原来经费支出统计基础上,试图按照SNA的要求提供更多维度的
[Abstract]:Next to the book, the 7th edition of Frascati Manual is not only limited to optimizing the existing content, but also expanded in many aspects.To sum up, the content expansion is mainly reflected in the following aspects: first, aiming at the government support for R D activities, the original statistics only direct government contribution to the measure of tax relief costs;The second is to respond to the capitalization of R & D in SNA-2008, and try to provide more dimensions according to the requirements of SNA on the basis of the original expenditure statistics.
【作者单位】： 中国人民大学统计学院;
【分类号】：F222.3-5
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本文编号：1736416