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Scientific considerations leading innovative growth

Increase R & D expenditure into GDP calculation

May 20, 2020 03:35 Source: "China Social Sciences", May 20, 2020, 1929th author: Xia Nan Xin

　　"R&D Expenditure Increase in GDP Accounting Method Research "(Yang Xinhong，China Social Science Press, June 2019) is a method of exploring and building scientific considerations to lead the ice -breaking monograph，The spirit of reform and innovation of Shenzhen as the special zone and the pioneering power of reform。

　　R&D is the abbreviation of English Research and Development，Translated as "Research and Development" (referred to as "R & D")，Refers to in the field of science and technology，In order to increase the total amount of knowledge and use this knowledge to create new applications, creative activities for systems，Including basic research、Application research、Trial development three types of activities。R&The scale and strength index of the activity reflect a country's scientific and technological strength and core competitiveness。

　　Pilot passing

　　my country's past accounting methods will use R & D expenditure as intermediate consumption calculation，Not included in GDP accounting。July 2016，The National Bureau of Statistics issued Bet365 lotto review an announcement，Reform R & D expenditure accounting method，Will R&D Capitalization Interest into GDP，and revised the GDP data since 1952，The economic scale increases accordingly after the revision。From the data of the past ten years，After the reform, the increase in total GDP in each year is on the rise，The average annual increase is 1.06%。July 2017，The State Council approves the principle of approval of the "Chinese National Economic Outage System (2016)"，Clearly adjust the treatment method of R & D expenditure，R & D expenditure is no longer as intermediate investment，Instead, it is formed as a fixed capital to be included in the GDP。

　　The country based on reform and innovation R&D Capital Capital into the implementation of the major accounting method reform of GDP，Original Shenzhen 2014 R&D Including the GDP accounting reform pilot。Shenzhen as a single city as a statistical reform and innovation plan，No cap on the reform project，Perform R in 2014&D Including GDP accounting first, first try the reform，The Shenzhen case and the national accounting method have been accumulated for the national level。Shenzhen R&D reform and innovation pilot practice，Forms a series of reform experience and innovative results，After reporting to the National Bureau bet365 live casino games of Statistics, it was promoted and applied nationwide。At the same time，The National Bureau of Statistics is based on the pilot，"Chinese National Economic Analysis System (2016)"，Formally clearly incorporated R & D expenditure in GDP accounting in the accounting system。

　　Broken Practical

　　This book is for Shenzhen R&D Including a comprehensive summary of the GDP accounting pilot reform experience and research results，Detailed combed R&D Capital Calculation Basic Category、Theoretical foundation and basic method，and adopt the international classic measurement model to the country, especially Shenzhen R&D Capitalization Effects on GDP Calculation Analysis，It is proposed to implement R at the national level&D Calculation Suggestions。The book selection of this book、Technical considerations、Broken Practical、Extraordinary meaning，It is a reference book for scientific research and statistical work，It is also an academic monograph with theoretical value and practical guidance。

　　originality。Calculation method and system defect urgently need to reform and innovate。In the accounting system before the reform，GDP formed by the capitalization of science and technology research and development bet365 live casino games expenditure in the total amount of GDP，This is a big missing，That is, this most important growth is ignored in my country's economic accounting system，Need an innovative method、Make up for defects、Scientific consideration。Shenzhen as the only pilot area in the country，Try it first to develop R first&D expenditure is included in the GDP accounting method research，Jiefeng results。The author summarizes the pilot results of Shenzhen，Perform R at the national level&D expenditure is included in the GDP accounting reform and formulated the "Chinese National Economic Outage System (2016)" provides institutional reference and local experience，Reform and improve China's accounting system at the same time to realize the integration with world methods。

　　theoretical。Major method is icing in the theory first。International for R&D Activity earlier, for R&D Capital Calculation Integration for more exploration，But domestic research specifically for R&D Document of Capitalization Theory and Methods of D is rare。The whole book uses the international American BEA accounting method and the Goldsmith method to build a model，For the whole country, especially Shenzhen R&D Capitalization Precision calculation on the impact bet365 best casino games of GDP，Proposal to improve my country R&D expenditure is included in the GDP accounting method system.

　　Practical。Advanced results test lies in the actual application。Shenzhen's new economy and new business format New business model develops rapidly，Yi Huawei、Tencent、DJI and other advanced manufacturing enterprises, technology research and development levels of advanced manufacturing enterprises, continue to increase，But the economic growth brought by its technological innovation，Not fully reflected in Shenzhen GDP innovation growth。Research how to take R&D capitalization of expenditure is included in GDP accounting research，It is a topic that is closely integrated with statistical theoretical research and accounting operation。Book Study R&D expenditure incorporated into GDP's accounting reform and innovation，Put forward an operating accounting system at the national level、Implementation rules and R&D statistical survey method。The National Bureau of Statistics learn from promotion nationwide，Comprehensively and accurately reflects the real existence of corporate technology investment to transform economic growth，Give full play to the guiding role of the theory of advanced accounting method on statistical work practice。

　　guidance。As a result bet365 best casino games of new development concepts，Lead the transformation of innovative growth。After using the new accounting method，Shenzhen's total GDP over 2 trillion time is early for one year，In 2017, surpassing Guangzhou、In 2018, it exceeded Hong Kong; 2016 Guangdong GDP was revised from 7402.743 billion yuan to 8085.491 billion yuan，exceeds 8 trillion yuan a year in advance; at the national level，The year of the country with a total economic volume of 80 trillion yuan ahead of a year。Changes in total economic and economic levels，Reflecting the major role of scientific and technological progress in economic development。Will R&D expenditure is included in GDP accounting to motivate R & D investment、Leading scientific and technological innovation、Promoting innovation development，It is the best interpretation of the logic behind the book。Current，R under the regulations&D Statistics pilot reform is undergoing，The national level statistical accounting method system reform affected by the book is still continuing。

　　(Author Unit: Lingnan College of Sun Yat -sen University)

Editor in charge: Changchang