【摘要】：正由聯(lián)合國等五個國際組織共同編制發(fā)布的《2008國民賬戶體系(SNA)》(簡稱SNA 2008),延續(xù)了SNA1993的基本理論框架,并對近年來經(jīng)濟中出現(xiàn)的一些重要的新現(xiàn)象做了重新界定,提出了相應的處理方法,其中包括將研究與開發(fā)支出以及娛樂、文學和藝術品原件支出等作為固定資本形成計入GDP。在SNA1993中已提出研發(fā)具有改進效率或生產(chǎn)率,或者獲得其他未來收益的目的,并建議將研發(fā)視為一種次要活動,為其設置一個單獨的基層單位。即便如此,SNA1993
[Abstract]:The (SNA) of the system of National accounts (SNA 2008), which is being prepared and published by five international organizations, including the United Nations, continues the basic theoretical framework of SNA1993 and redefines some important new phenomena that have emerged in the economy in recent years. The corresponding treatment methods are put forward, including the expenditure on research and development, as well as the expenditure on entertainment, literature and art originals, etc., which are included in GDPs as fixed capital formation. In SNA1993, it has been proposed that R & D has the purpose of improving efficiency or productivity, or obtaining other future benefits. It is also suggested that R & D be regarded as a secondary activity, and a separate grass-roots unit be set up for R & D. Even so, SNA1993.
【作者單位】： 國家統(tǒng)計局核算司GDP生產(chǎn)核算處;
【分類號】：F222.33

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