Research On Impact To Our System Of National Economic Accounting After The R&D Capitalization

Research and development (R&D) activities position in technological innovationactivities increasingly obvious that the relationship between the level of technologicaldevelopment of a country’s level of economic and social development. R&D activities on thescale and intensity index analysis can reflect the strength and core competitiveness of acountry. In the System of National Accounts (SNA), and for R&D activities carried outresearch to better our related R&D statistics. This paper analyzed the SNA system to dealwith the changes in R&D, it has a greater impact in China ’s R&D statistics.In SNA1993, it was difficult to account the output of R&D, although R&D activitieshave the typical characteristics of capital goods, in which SNA1993the output of R&D is stilltreated as intermediate consumption. Compared with SNA1993, a major change in SNA2008is to research and development (R&D) activities, changes in handing: not only make sure thenature of the approved capital property of R&D output, but also make the R&D outputs beformed as a capital part of the assets and liabilities in account..After the R&D capitalization would have a significant impact on China’s nationaleconomic accounting system, this paper carried out the impact of accounting from the table,accounting account macroeconomic indicators and two levels of analysis, which accounts forthe accounting tables and mainly reflected in the structure, for the purposes of clear macroindicators measure R&D capital stock method, quantitative analysis of the impact on grosscapital formation and gross domestic product.According to the status quo of China’s R&D activities currently found inadequate, andin line with international R&D statistics as soon as possible, the proposed system underSNA2008development of R&D statistics coping strategies to improve our R&D statisticalaccounting...