中文摘要
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。
关键词： 研发 资产属性 资本存量 会计处理 台账
ABSTRACT
As an asset, research and development （R&D） increased the economic stock of thewhole society. However, R&D was treated as intermediate inputs due to difficulties ofmeasuring. With changes in economic environment, needs for measuring R&D can'tbe satisfied in many countries. Therefore, a study on R&D in system of nationalaccounts is very important and necessary.
Firstly, the property of R&D which is a kind of intellectual property can be judgedby the relationship between intellectual property and assets. According to thedefinition in System of National Accounts 2008 and America, Canada and Australia,the property had been clearly reflected by R&D.
Secondly, the value of R&D was measured from the macro and micro aspects. Thenthe relationship was established. From the macro perspective, the estimate of R&Dcapital stock refers to R&D personnel, R&D output, the average growth rate of R&Doutput, price index and depreciation rate. Thus, the scope of measuring and someparameters in America, Canada and Australia were studied in calculation of capitalstock because of the lack of experience in China. From the micro perspective, theaccounting treatment and evaluation of R&D were discussed. To avoid confusing theconcepts when searching for the relationship between accounting data and statisticaldata, vocabularies about R&D were distinguished from macro to micro view. Thenthe impact of capitalization of R&D on system of national accounts was analyzed.
Finally, R&D ledgers were designed in purpose of accounting and statistics. Andfour suggestions were put forward for the reform of capitalization of R&D, namelycapitalizing R&D; expanding the scope of statistics and supplementing data;determining the parameters with China's situation; unifying accounting indicators andstatistical indicators.
KEY WORDS:Research and Development, Assets' Property, Capital Stock,Accounting Treatment, Ledger
目 录
第一章绪论
1.1 研究背景
1.2 国内外研究现状
1.2.1 研发统计核算现状
1.2.2 研发成果评估现状
1.2.3 研发信息管理现状
1.3 研究思路与方法
1.3.1 研究思路
1.3.2 研究方法
1.4 研究意义
1.5 本文创新点
1.5.1 对比分析美加澳研发情况
1.5.2 明确宏微观研发核算的联系
1.5.3 辨析研发相关词汇和范围
第二章研发的资产属性介绍
2.1 知识产权与资产的概念
2.2 SNA08 对研发资产属性的界定
2.3 美加澳对研发资产属性的界定
第三章研发的国民经济核算
3.1 宏观层面研发的核算
3.1.1 研发核算部门及范围
3.1.2 研发中间投入核算
3.1.3 研发资本存量核算
3.2 微观层面研发的核算
3.2.1 研发的会计处理方式
3.2.2 研发的会计计量
3.3 微观核算与宏观核算的关系
3.3.1 研发相关词汇和范围辨析
3.3.2 研发数据在会计核算和国民经济核算中的对应关系
3.4 研发资本化对国民经济核算体系的影响
3.4.1 研发对国民经济核算体系中基本核算表的影响
3.4.2 研发对国民经济核算体系中国民经济账户的影响
第四章研发台账管理研究
4.1 以会计披露为目的的台账
4.1.1 研发动态台账
4.1.2 研发静态台账
4.2 以统计数据为目的的台账
第五章建议与对策
5.1 对研发进行资本化处理
5.2 扩大统计范围，补充研发数据
5.3 结合国情确定研发资本存量的参数
5.4 统一会计指标与统计指标
第六章结论和展望
参考文献
致 谢
