关键词: 国民账户调整,R&D资本化,R&D资本存量,宏观经济变量

Abstract: Based on the results of the 14th comprehensive adjustment of NIPAS published by BEA in July of 2013, this paper employs the national economic accounting principles to analyze the impact of R&D capitalization on Macroeconomic Variables from both the theoretical and empirical aspects. The results show that R&D capitalization will produce impact on many macroeconomic variables; although some changes of the indexes are very small in amount, the implementation of capitalized accounting on R&D is the requirement of SNA2008 and an inevitable trend of international accounting changes. China must further improve the statistical content of R&D, revise the accounting caliber and classification standards for R&D, explore the accounting models for R&D satellite accounts, improve the quality of R&D accounting data, strengthen the understanding of the essence of SNA2008, so as to promote the integration of Chinese national economic accounting system with SNA2008 as soon as possible.

Key words: adjustment of national accounts; R&D capitalization; R&D capital stock; macroeconomic variables