Minxue Gao, Wenjing Wang

【Abstract】

Enterprises are the most important body of R&D activities implementing. Consolidating their R&D input data basis is related to the national R&D input statistics and accounting, as well as the judgement of enterprises’ innovation ability. This paper systematically compares the enterprises’ R&D expenditure data producing process between official statistics and enterprise accounting, which involves the following aspects of concept definition, indicator setting and accounting practice. Moreover, it also extends to the treatment in national accounting. According to the results, on one hand, current R&D expenditure accounting of enterprises is significantly motivated by benefits, and considering the enterprises coverage and data objectivity, it cannot be connected to the official R&D expenditure statistics. On the other hand, the content and indicators of official R&D expenditure statistics are relatively limited, which should be further developed to meet the demand of national accounting.

【Keywords】

research & development (R&D), R&D input, R&D expenditure of enterprises, R&D expenditure statistics