| 许大英 田晓琴 范 勇.贵州省R&D资本化对GDP的影响分析[J].中国科技资源导刊,2019,51(3):48~53 |
| 贵州省R&D资本化对GDP的影响分析 |
| Impact of R&D Capitalization on GDP of Guizhou Province |
| 投稿时间：2018-12-07 |
| DOI： |
| 中文关键词: 科学研究与试验发展；资本化；核算；地区生产总值；影响分析 |
| 英文关键词: R&D, capitalization, accounting, GDP, impact analysis |
| 基金项目:贵州省科技厅科技支撑计划（软科学）研究项目“贵州科技进步综合指数和区域创新能力指数‘增长补短’及‘增比
进位’政策建议”（黔科合支撑〔2018〕20006）；贵州省科技厅软科学研究项目“贵州省‘十三五’科技发展规划前期研究”（黔科合
体R字〔2014〕2005 号）。 |
| 作者 | 单位 | | 许大英 田晓琴 范 勇 | 贵州省科学技术情报研究所战略研究部，贵州贵阳 550002 |
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| 摘要点击次数: 1943 |
| 全文下载次数: 1533 |
| 中文摘要: |
| 在阐述研发支出核算方法改革情况的基础上，对比改革前后贵州省GDP的变化情况，分析R&D资本化核算
对贵州地区生产总值的影响。结果表明：R&D资本化核算后，贵州省的GDP总量和二、三产业增加值均增加、最终消
费率下降、资本形成率上升。然后在柯布-道格拉斯生产函数中引入R&D资本，测算出2007-2016年贵州省R&D资本
对经济增长的贡献度为0.0143%。最后借鉴其他省市研发奖励政策，从搭建信息共享平台、加强监测与统计、简化政策
流程、扩大研发经费来源等方面提出加大贵州R&D经费投入的建议，以期为政府部门重视研发投入的导向和激励作用
提供参考依据。 |
| 英文摘要: |
| On the basis of explaining the reform of R&D expenditure accounting method, this paper compares
the changes of GDP in Guizhou Province before and after the reform, and analyses the impact of R&D
capitalization accounting on the GDP of Guizhou Province. The results show that after R&D capitalization
accounting, the total GDP increased, the value added of secondary and tertiary industries increased, the
final consumption rate decreased, and the capital formation rate increased. Then, R&D capital is introduced
into Cobb-Douglas production function, and the contribution of R&D capital to economic growth in
Guizhou Province from 2007 to 2016 is estimated to be 0.0143%. Finally, the paper draws lessons from the
R&D incentive policies of other provinces and cities, suggestions on increasing R&D investment in Guizhou
Province are put forward from the aspects of building information sharing platform, strengthening monitoring
and statistics, simplifying policy process and expanding R&D funding sources, which provides reference for
government departments to attach importance to the guidance and incentive role of R&D investment. |
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