A Preliminary Inquiry Into The Linkup Between Official Statistics And Accounting On R&D Activities

With the rapid economic development,science and technology is playing an increasingly important role in production,and countries attach more importance to the contest of technical strength.SNA2008 first proposed to capitalize R&D,classified them into fixed capital formation,which would be included in the gross domestic product(GDP)directly.In order to enhance and improve macro-economic regulation and connect with SNA2008,China conducted a comprehensive and systematic revision of national economic accounting system and issued "China National Accounts System 2016",officially classified R&D activities into fixed capital formation.Based on the current status of R&D statistics in China,this paper compares the statistical methods and caliber of R&D activities by the "2016 National Economic Accounting System of China" with the former revision,thus clearly clarifies the concepts involved in R&D accounting and the statistical calibers of R&D statistics with R&D capitalization.Besides,the author compares the R&D accounting caliber of the enterprise accounting with the R&D accounting caliber of the government statistics.Through comparative analysis,it is clear that there are the following major difficulties in linking the two:(1)Difficulties by double principals in accounting;(2)Difficulties by uncertainty the point of capitalization;(3)Diff-iculties by Different statistical period.Based on these three difficulties,this article attempts to inquire into the Linkup between Official Statistics and Accounting on R&D activities by R&D capital stock,R&D depreciation,and R&D output.Although the inquiry in this paper is still preliminary,it hopes to provide some ideas for follow-up research.Finally,this article puts forward suggestions for R&D accounting,and especially on the construction of R&D satellite accounts and how to connect it with the center framework of national accounting under the assumption of official statistics and enterprise accounting integration on R&D accounting.