中文摘要：

无论对经济增长分析还是GDP核算,研发资本化处理都具有重要意义。本文依据国民经济核算原理,辨析此前研究的成果和认识偏误,在以下方面做深入讨论：（1）理清研发资本化与经济增长分析、GDP核算调整之间的关系,阐明GDP核算是实现研发资本化的平台,但不能将GDP上调看作研发对经济增长的贡献。（2）将研发资本化引起的GDP核算调整分为两个层面,揭示其核算机理,第一层是研发资本化核算,第二层是衍生出来的GDP后续调整。（3）通过研发总产出核算显示研发支出统计对研发资本化处理的意义,指出当前中国实施的调整并未覆盖全部研发活动。（4）总结当前中国针对研发资本化核算存在的问题,针对后续年份如何公布研发资本化相关数据提出建议。

英文摘要：

Capitalizing RD is of important significance either to economic growth analysis or GDP accounting. This paper summarizes the achievements and misunderstandings of existing researches in light of national accounting principles. This paper clarifies the relationship among RD capitalization,economic growth and GDP adjustment,and explains that GDP accounting provides platform for RD capitalization,while upadjustment of GDP should not be treated as the contribution of RD to economic growth. GDP adjustment is separated into two levels, RD capitalization and GDP adjustment, and their accounting principles are elaborated. The significance of RD expenditure statistics to RD capitalization is highlighted through RD output accounting,and it is pointed out that not all the RD activities have been covered in China ＇s adjustments so far. Finally,this paper summarizes the existing problems of China ＇s RD capitalization accounting,and puts forward proposals on how to release relevant data in the future.