文章摘要
王亚菲,王春云.中国行业层面研究与试验发展资本存量核算[J].数量经济技术经济研究,2018,(1):94-110
中国行业层面研究与试验发展资本存量核算
Capital Stock Accounting of Research and Development at Chinese Industrial Level
  
DOI:
中文关键词: 研究与试验发展  研发资本化  资本存量核算
英文关键词: Research and Development  R&D Capitalization  Capital Stock Accounting
基金项目:本文是国家社科基金重点项目“资本核算数据在增长核算和生产率分析中的应用研究”(15AZD052)的阶段性研究成果之一。
作者单位
王亚菲 北京师范大学统计学院 
王春云 北京师范大学统计学院 
中文摘要:
      研究目标:测算中国八大行业门类研究与试验发展(Research and Development,R&D)资本存量。研究方法:基于SNA2008的GDP核算框架,厘清R&D支出的资本化核算框架;再利用美国BEA方法测算R&D资本存量。研究发现:1990~2015年,中国R&D资本存量不到美国R&D资本存量的1/4;然而,自1994年后,中国R&D资本存量年均增长率达24.79%,而美国仅为4.86%,中美两国R&D资本存量差距呈逐渐缩小趋势;制造业R&D资本存量占全国R&D资本存量的比例呈上升趋势,从1990年的17.41%增长到2015年的68.08%,这与中国加快制造业转型升级的事实相符。研究创新:给出完整的R&D支出资本化核算过程,首次测算中国八大行业门类的R&D资本存量。研究价值:为分析技术进步对经济增长的影响提供了行业层面R&D投资和资本存量数据序列。
英文摘要:
      Research Objectives: This paper measures Research and Development (R&D) capital stock with eight grand industries in China. Research Methods: This paper establishes a R&D-expenditure capitalized framework in line with the 2008 version of the System of National Accounts; it uses methods of R&D stock measurement developed by the Bureau of Economic Analysis of America to measure Chinese the R&D capital stock. Research Findings: China's R&D capital stock was less than a quarter of that of America from 1990 to 2015; however, since 1994, an annual average growth rate of China's R&D capital stock has been up to 17.06%, while that of America's capital stock 6.07% only, indicating a narrowing gap between the R&D capital stock of these two countries. The manufacturing industry has a upward trend from 17.41% in 1990 to 68.08% in 2015, which leads by the fact that China has accelerated the transformation and upgrading of the manufacturing industry during this period. Research Innovations: This paper gives a complete process of capitalized R&D expenditure, and measures R&D capital stock with eight grand industries in China for the first time. Research Value: To analyze the impact of technological progress on economic growth, this paper provides data sequence of R&D investment and capital stock at the industry level.
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