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《2008国民账户体系》(SNA 2008)引入“知识产权产品”概念,其核心是“研究与开发”资本化。该调整对实施SNA 2008的国家GDP总量产生了显著的影响。《中国国民经济核算体系(2014)》即将发布,结合SNA2008和各国实践经验,本文对2003—2013年中国知识产权产品的规模及其对支出法GDP增长的贡献进行了估计。研究结果表明:中国知识产权产品总体规模逐年递增,其中新纳入GDP范围部分导致支出法GDP年均增长1.47%;研究与开发支出资本化对GDP贡献年均增长0.90%;中国研究与开发支出资本化对GDP贡献与主要国家和经济体仍存在一定的差距。最后,本文给出了中国知识产权产品核算结果存在不确定性的原因及改进建议。
The 2008 SNA 2008 introduced the concept of “intellectual property products,” with its core being “research and development” capitalization. This adjustment has had a significant impact on the total national GDP of SNA 2008. With the forthcoming release of China National Accounting System (2014) and the combination of SNA2008 and various countries’ practical experience, this paper estimates the size of China’s IPR products and their contribution to the GDP growth of the expenditure method in 2003-2013. The results show that the overall scale of China’s IPR products is increasing year by year, among which, the newly included part of the GDP accounts for an average annual growth rate of 1.47% in the expenditure method; the capital contribution of the research and development expenditure to the GDP averagely increases 0.90% annually; the capital of China R & There is still a certain gap between the contribution of GDP and major countries and economies. Finally, the paper gives the reasons for the uncertainty of the accounting results of China’s IPR products and suggestions for improvement.