| 摘要: |
| SNA 2008(即《2008年国民账户体系》)最重要的改变之一就是提出了知识产权产品及其核算问题。由于估算困难,至今知识产权产品还没有被完全纳入GDP的实际核算中。事实上,现有研究主要是通过对已有统计数据进行调整来估算特定类型知识产权产品产出,其结果存在较大的误差。本文遵循SNA 2008的有关核算原则,吸收其他国际核算标准及研究成果,从当前中国实际条件出发,基于以成本项目分类调查为主、收入测算为辅的核算思路,提出了一套用于核算R&D(研究与开发)、矿藏勘探与评估、计算机软件和数据库以及娱乐文学或艺术品原件等全部知识产权产品产出的具体估算方法,这将为把知识产权产品全面纳入GDP实际核算提供有益参考。 |
| 关键词: 知识产权产品 成本法 总产出核算 |
| DOI： |
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| Research on Accounting Method for Intellectual Property Products Output |
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GUO Hai-ming;WANG Yi-hong;ZHU Mei-kun
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School of Statistics,Lanzhou University of Finance and Economics,Lanzhou 730020,China
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| Abstract: |
| One of the most important changes in SNA 2008 is the proposal of intellectual property products and their accounting.Due to the difficulty of their estimation,intellectual property products have not yet been fully incorporated into the actual accounting of GDP.In fact,the previous research mainly estimates the output of specific types of intellectual property products by adjusting the existing statistical data,and the results have relatively large errors.Following the relevant accounting principles of SNA 2008,absorbing the results of other international accounting standards and research,based on the current actual conditions in China and the accounting ideas of cost item classification surveys with the supplement of income measurement,this paper puts forward a set of specific estimation methods for measuring output of all intellectual property products such as R&D,mineral exploration and evaluation,computer software and databases,entertainment,literary and artistic originals.These methods provide a useful reference for the comprehensive integration of intellectual property products into the actual GDP accounting. |
| Key words: intellectual property products cost approach measurement of total output |
