GDP RD Accounting Method in ExpenditureBased GDP Ms

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支出法GDP中“研发支出”核算方法 R&D Accounting Method in Expenditure-Based GDP 吴优/Ms. WU You 国家统计局核算司 Department of National

支出法GDP中“研发支出”核算方法 R&D Accounting Method in Expenditure-Based GDP 吴优/Ms. WU You 国家统计局核算司 Department of National Accounts,NBS

一、基本概念 I. Basic Concepts 研发支出是指用于新知识的储备和获得, 并进行创造性的活动支出。 Research and development (R&D) expenditure refers to the

一、基本概念 I. Basic Concepts 研发支出是指用于新知识的储备和获得, 并进行创造性的活动支出。 Research and development (R&D) expenditure refers to the expenditures on building up and obtaining new knowledge and on undertaking creative activities.

一、基本概念 I. Basic Concepts 支出法GDP中研发支出核算就是将用于研 发活动的支出资本化,计入固定资本形成 总额,不再作为中间消耗处理。 • Expenditure accounting for R&D activities in

一、基本概念 I. Basic Concepts 支出法GDP中研发支出核算就是将用于研 发活动的支出资本化,计入固定资本形成 总额,不再作为中间消耗处理。 • Expenditure accounting for R&D activities in GDPE is to capitalize the expenditures used for R&D activities and classify them among the gross fixed capital formation, no longer among the intermediate consumption.

一、基本概念 I. Basic Concepts • 不向其所有者提供经济利益的研发支出, 不能形成固定资产,因而也就不能计入固 定资本形成总额,仍计入中间消耗。 • R&D expenditure that does not

一、基本概念 I. Basic Concepts • 不向其所有者提供经济利益的研发支出, 不能形成固定资产,因而也就不能计入固 定资本形成总额,仍计入中间消耗。 • R&D expenditure that does not provide economic benefit to its owner does not form fixed assets, thus it can not be included in the gross fixed capital formation, but still among the intermediate consumption.

二、基础资料来源 II. Data Sources 我国支出法GDP中研发支核算的主要 基础资料是研发经费内部支出统计数据。 Main sources: Intramural expenditure statistics of R&D outlay.

二、基础资料来源 II. Data Sources 我国支出法GDP中研发支核算的主要 基础资料是研发经费内部支出统计数据。 Main sources: Intramural expenditure statistics of R&D outlay.

 表 1: 按部门和用途分类的R&D 经费内部支出统计 Table 1: Intramural Expenditures on R&D by Sector and

表 1: 按部门和用途分类的R&D 经费内部支出统计 Table 1: Intramural Expenditures on R&D by Sector and Use     研发经费 内部支出 /Intramural Expenditures on R&D 经常性支出 /Current Expenditures 全国/Total Economy       企业/Enterprises       规上 业企业/ Industrial Enterprises above Designated Size       研究与开发机构/ R &D Institutions       高等学校/Colleges and Universities       其他/Others       项目/Item 人员劳务费 /Labor Services 资本性 支出 /Capital Expenditures 仪器和设备 /Instruments & Equipments

表 2:R&D 经费内部支出 Table 2: Intramural Expenditure on R&D 年度∕项目 Year/Item     研发经费内部支出

表 2:R&D 经费内部支出 Table 2: Intramural Expenditure on R&D 年度∕项目 Year/Item     研发经费内部支出 / Intramural Expenditures on R & D   基础研究 /Basic Research 应用研究 /Applied Research 实验发展 /Experimental Development 1995         ︰     2013    

三、现价计算方法 III. Accounting Method at Current Prices 研发支出 =企业研发支出+政府研发支出 R&D Expenditure = Enterprises’ R&D

三、现价计算方法 III. Accounting Method at Current Prices 研发支出 =企业研发支出+政府研发支出 R&D Expenditure = Enterprises’ R&D Expenditure + Government’s R&D Expenditure

三、现价计算方法 III. Accounting Method at Current Prices 1、企业研发支出=企业研发经费 - 企业研发经费中的资本性支出 - 企业基础性研发经费 1. Enterprises’

三、现价计算方法 III. Accounting Method at Current Prices 1、企业研发支出=企业研发经费 - 企业研发经费中的资本性支出 - 企业基础性研发经费 1. Enterprises’ R&D Expenditure = Enterprises’ R&D Funds - Capital Expenditures of Enterprises’ R & D Funds - Enterprises’ R & D Funds on the Basic Research

三、现价计算方法 III. Accounting Method at Current Prices 2、政府研发支出 = 政府研发经费 � 政府研发经费中的资本性支出 � 政府研发经费中基础研究支出和应用研究支出

三、现价计算方法 III. Accounting Method at Current Prices 2、政府研发支出 = 政府研发经费 � 政府研发经费中的资本性支出 � 政府研发经费中基础研究支出和应用研究支出 2. Government’s R&D Expenditure = Government’s R&D Funds - Capital Expenditures of Government’s R & D Funds -Government’s R & D Funds on the Basic Research and the Applied Research

三、现价计算方法 III. Accounting Method at Current Prices 企业、政府研发经费中的资本性支出指研发 活动中用于建造设施、购买仪器设备投资性支出, 由于此类支出已计入固定资本形成总额,应予以 扣除。 Capital expenditures of

三、现价计算方法 III. Accounting Method at Current Prices 企业、政府研发经费中的资本性支出指研发 活动中用于建造设施、购买仪器设备投资性支出, 由于此类支出已计入固定资本形成总额,应予以 扣除。 Capital expenditures of enterprises’ and of government’s R&D funds refer to the investment expenses used for constructing facilities, purchasing instruments and equipments. Since such outlays have been included in the gross fixed capital formation, they should be deducted.

三、现价计算方法 III. Accounting Method at Current Prices • 基础性研发经费和应用研究经费指研发活动 中用于理论性或学说性研究,主要是为了获得新 原理、新定律,推动新知识的发展,一般认为近 期内不会产生经济收益,因此也要予以扣除。 • Basic

三、现价计算方法 III. Accounting Method at Current Prices • 基础性研发经费和应用研究经费指研发活动 中用于理论性或学说性研究,主要是为了获得新 原理、新定律,推动新知识的发展,一般认为近 期内不会产生经济收益,因此也要予以扣除。 • Basic research fund applied research fund refers to the expense for theoretical and experimental research work among R & D activities, whose main aim is to gain new principles and new laws, to promote the development of new knowledge. Generally it is not expected to generate economic benefits in the near future, therefore it also should be deducted.

三、现价计算方法 III. Accounting Method at Current Prices 1、对于原政府消费支出中包含的研发支出要 转入固定资本形成总额,同时扣减政府消费支出, 另外加上政府研发支出资产的折旧(消耗)。 1. R&D expenditure which

三、现价计算方法 III. Accounting Method at Current Prices 1、对于原政府消费支出中包含的研发支出要 转入固定资本形成总额,同时扣减政府消费支出, 另外加上政府研发支出资产的折旧(消耗)。 1. R&D expenditure which has been included in government consumption expenditures should move on to the gross fixed capital formation and be deducted from the government consumption expenditure. In addition, depreciation (consumption) of the government’s assets on R & D should be added to the government consumption expenditures.

三、现价计算方法 III. Accounting Method at Current Prices 2. 为避免重复计算,对于固定资本形成总额 中“计算机软件”包含的研发支出要予以扣除。 2. To avoid double

三、现价计算方法 III. Accounting Method at Current Prices 2. 为避免重复计算,对于固定资本形成总额 中“计算机软件”包含的研发支出要予以扣除。 2. To avoid double counting, R&D expenditure on “computer software” should be deducted from GFCF, since it has been included in GFCF.

三、现价计算方法 III. Accounting Method at Current Prices 资料来源:政府研发支出资产的折旧(消耗) 取自生产核算,“计算机软件”的研发支出取自 信部。 Data sources: Depreciation (consumption)

三、现价计算方法 III. Accounting Method at Current Prices 资料来源:政府研发支出资产的折旧(消耗) 取自生产核算,“计算机软件”的研发支出取自 信部。 Data sources: Depreciation (consumption) of the government’s assets on R & D is gained from the production accounts. R&D expenditure on “computer software” is gained from the Ministry of Industry and Information Technology.

四、不变价计算方法 IV. Accounting Method at Constant Prices 研发支出主要是由人 费用和非资本性的支出(如实 验用材料、办公运行费用、现场专家咨询费、资料图书借 阅费等)构成,不变价计算暂采用城镇单位职 平均 资 指数缩减。

四、不变价计算方法 IV. Accounting Method at Constant Prices 研发支出主要是由人 费用和非资本性的支出(如实 验用材料、办公运行费用、现场专家咨询费、资料图书借 阅费等)构成,不变价计算暂采用城镇单位职 平均 资 指数缩减。 R&D expenditure mainly consists of labor costs and non -capital expenditures (such as fees for the experimental materials’ supply, for the administrative operation, for the consultants’ services, for the books and information, etc. ). We adopt the average wage index of the urban units’ staff as the deflator.

四、不变价计算方法 IV. Accounting Method at Constant Prices 不变价研发支出 =现价研发支出÷城镇单位职 平均 资指数 R&D expenditure at

四、不变价计算方法 IV. Accounting Method at Constant Prices 不变价研发支出 =现价研发支出÷城镇单位职 平均 资指数 R&D expenditure at constant prices =R&D expenditure at current prices / The average wage index of the urban units’ staff

四、不变价计算方法 IV. Accounting Method at Constant Prices 城镇单位职 平均 资指数取自国家统计局 人口司从业人员及 资总额年报资料。 The average

四、不变价计算方法 IV. Accounting Method at Constant Prices 城镇单位职 平均 资指数取自国家统计局 人口司从业人员及 资总额年报资料。 The average wage index of the urban units’ staff is derived from the annual report on total wage bill of employed persons, which is provided by the Department of Population and Employment Statistics of NBS.

四、不变价计算方法 IV. Accounting Method at Constant Prices • 由于缺乏研发支出细分类和价格指数基础资 料,目前不变价核算只是对研发支出现价总额进 行了缩减,没有细分类的不变价核算。 • Due to

四、不变价计算方法 IV. Accounting Method at Constant Prices • 由于缺乏研发支出细分类和价格指数基础资 料,目前不变价核算只是对研发支出现价总额进 行了缩减,没有细分类的不变价核算。 • Due to lack of breakdowns of R&D expenditures and price indices, at present we only deflate the total R&D expenditure at current price to get the R&D expenditure at constant price, without any accounting at constant prices for breakdowns of R & D expenditures.

谢 谢! Thank You!

谢 谢! Thank You!