The Comparison And Reference Between Our National R&D Accounting And The R&D Accounting Of OECD

The idea that the science and technology is the first productivity has been already admitted and accepted under the modern economic system. The countries all over the world are devoted to the development of the science and technology. Meanwhile, on another aspect the national accounts system is in the constant perfection and development and also for the world level of the science and technology activity statistics and R&D accounting. With the constant development of the national economy, our national R&D accounts system should be perfected day by day objectively in order to meet the comparison of the international science and technology level and R&D activity level. Under the great development background of the international science and technology activities and R&D activities, the text is set about the R&D accounts research. Divided into six chapters concretely:The first Chapter has briefly analyzed the reason why the text elicits the R&D accounting, reviewed the basic situation about R&D accounts at home and abroad, and investigated the disparity between our national R&D accounts and the international from side.The second Chapter has defined the connotation of R&D activity, distinguished the R&D activity and non-R&D activity, made the economic department classification and function classification for the R&D activity and finished some essential preparation before the R&D accounting.The third Chapter has especially introduced the R&D accounts of OECD from two respects of the R&D personnel accounts and R&D expenditure accounts which offere some reference bases for our national R&D accounting, and analyzed and studied the satellite accounts of OECD in the R&D accounting The fourth Chapter has analyzed the current situation and method of our national science and technology statistics, studied the current situation, concrete content and method mechanism of our national R&D accounts on this basis, compared and analyzed our national R&D accounts and the R&D accounts of OECD, and deeply analyzed and explained the similarities and differences between these two kinds of R&D accounting.The fifth Chapter has analyzed the deficiency of our R&D accounts according to the similarities and differences between our national R&D accounts and OECD's on the basis of the fifth Chapter, and then proposed several suggestions on the improvement for our national R&D accounting.The innovation of this text lies in that it has conscientiously analyzed the disparity between the two kinds of R&D accounts on the basis of further investigation, deeply studied the deficiency of our national R&D accounting, and put forward some constructive suggestions. The weak point of this text lies in that it has only made preliminary research to our national R&D accounts on the basis of studying R&D accounts without the thorough research.