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1、支出法GDP中“研發(fā)支出”核算方法R&DAccountingMethodinExpenditure-BasedGDP吳優(yōu)/Ms.WUYou國家統(tǒng)計局核算司DepartmentofNationalAccounts，NBS一、基本概念I(lǐng).BasicConcepts研發(fā)支出是指用于新知識的儲備和獲得，并進行創(chuàng)造性的活動支出。Researchanddevelopment(R&D)expenditurereferstotheexpendituresonbuildingupandobtainingnewknowledge
2、andonundertakingcreativeactivities.一、基本概念I(lǐng).BasicConcepts支出法GDP中研發(fā)支出核算就是將用于研發(fā)活動的支出資本化，計入固定資本形成總額，不再作為中間消耗處理。ExpenditureaccountingforR&DactivitiesinGDPEistocapitalizetheexpendituresusedforR&Dactivitiesandclassifythemamongthegrossfixedcapitalformation,nolonger
3、amongtheintermediateconsumption.一、基本概念I(lǐng).BasicConcepts不向其所有者提供經(jīng)濟利益的研發(fā)支出，不能形成固定資產(chǎn)，因而也就不能計入固定資本形成總額，仍計入中間消耗。R&Dexpenditurethatdoesnotprovideeconomicbenefittoitsownerdoesnotformfixedassets,thusitcannotbeincludedinthegrossfixedcapitalformation,butstillamongthein
4、termediateconsumption.二、基礎(chǔ)資料來源II.DataSources我國支出法GDP中研發(fā)支核算的主要基礎(chǔ)資料是研發(fā)經(jīng)費內(nèi)部支出統(tǒng)計數(shù)據(jù)。Mainsources:IntramuralexpenditurestatisticsofR&Doutlay.二、基礎(chǔ)資料來源II.DataSources這一調(diào)查方法制度是按照經(jīng)濟合作與發(fā)展組織（OECD）制定的《弗拉斯卡蒂手冊FrascatiManual》（研究與實驗發(fā)展調(diào)查實施標(biāo)準(zhǔn)）中所規(guī)定的調(diào)查方式、分類標(biāo)準(zhǔn)、計算方法實施建立的。Itfollows
5、FrascatiManualbyOECD.國家統(tǒng)計局社會科技司負(fù)責(zé)調(diào)查統(tǒng)計。DepartmentofSocial,ScienceandTechnologyStatisticsofNBSisinchargeofthissurvey.表1：按部門和用途分類的R＆D經(jīng)費內(nèi)部支出統(tǒng)計Table1:IntramuralExpendituresonR＆D bySectorandUse項目/Item研發(fā)經(jīng)費內(nèi)部支出/IntramuralExpendituresonR&D經(jīng)常性支出/CurrentExpenditures資本
6、性支出/CapitalExpenditures人員勞務(wù)費/LaborServices儀器和設(shè)備/Instruments&Equipments全國/TotalEconomy企業(yè)/Enterprises規(guī)上工業(yè)企業(yè)/IndustrialEnterprisesaboveDesignatedSize研究與開發(fā)機構(gòu)/R＆DInstitutions高等學(xué)校/CollegesandUniversities其他/Others表2：R＆D經(jīng)費內(nèi)部支出Table2:IntramuralExpenditureonR＆D年度∕項目Y
7、ear/Item研發(fā)經(jīng)費內(nèi)部支出/IntramuralExpendituresonR&D基礎(chǔ)研究/BasicResearch應(yīng)用研究/AppliedResearch實驗發(fā)展/ExperimentalDevelopment1995︰︰︰2013三、現(xiàn)價計算方法III.AccountingMethodatCurrentPrices研發(fā)支出=企業(yè)研發(fā)支出+政府研發(fā)支出R&DExpenditure=Enterprises’R&DExpenditure+Government’sR&DExpenditure三、現(xiàn)價計算方
8、法III.AccountingMethodatCurrentPrices1、企業(yè)研發(fā)支出=企業(yè)研發(fā)經(jīng)費－企業(yè)研發(fā)經(jīng)費中的資本性支出－企業(yè)基礎(chǔ)性研發(fā)經(jīng)費Enterprises’R&DExpenditure=Enterprises’R&DFunds-CapitalExpendituresofEnterprises’R&DFunds-Enterprises’R&DFundsontheBasicResear
