出版社：Canadian Research & Development Center of Sciences and Cultures
摘要：R&D expenditure has been identified as part of capital formation in SNA2008 for the first time. This part of the “new” capital formation changes the size of GDP, also has a profound impact on capital accounting. Furthermore, with the concept of capital services introduced in SNA2008, there are some changes in capital accounting itself. In China, the R&D capitalization accounting is facing a lot of problems both in technique and data. By using the framework established in the two OECD manuals, our paper helps to the literature by exploring the parameters in estimation of R&D assets in China. Then the calculation results of regional capital services on R&D from 1998-2012 are finally obtained.
关键词：Capital service;R&D;Productive capital stock;Regional
