本文選題：弗拉斯卡蒂手冊(cè) + 統(tǒng)計(jì)內(nèi)容　； 參考：《中國(guó)統(tǒng)計(jì)》2017年03期

【摘要】：正書接上一篇,《弗拉斯卡蒂手冊(cè)》第7版較前一版的變化不僅限于優(yōu)化已有內(nèi)容,更在諸多方面有內(nèi)容擴(kuò)展。綜合起來(lái)看,內(nèi)容擴(kuò)展主要體現(xiàn)在以下方面:一是針對(duì)政府對(duì)RD活動(dòng)的支持,將原來(lái)僅統(tǒng)計(jì)政府直接出資擴(kuò)展到對(duì)稅收減免成本的測(cè)度;二是對(duì)SNA-2008實(shí)現(xiàn)研發(fā)資本化處理做出回應(yīng),在原來(lái)經(jīng)費(fèi)支出統(tǒng)計(jì)基礎(chǔ)上,試圖按照SNA的要求提供更多維度的
[Abstract]:Next to the book, the 7th edition of Frascati Manual is not only limited to optimizing the existing content, but also expanded in many aspects.To sum up, the content expansion is mainly reflected in the following aspects: first, aiming at the government support for R D activities, the original statistics only direct government contribution to the measure of tax relief costs;The second is to respond to the capitalization of R & D in SNA-2008, and try to provide more dimensions according to the requirements of SNA on the basis of the original expenditure statistics.
【作者單位】： 中國(guó)人民大學(xué)統(tǒng)計(jì)學(xué)院;
【分類號(hào)】：F222.3-5
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本文編號(hào)：1736416