中文摘要：

2013年是美国第14次国民收入和生产账户的综合调整年.本次调整中,美国官方统计部门主要对资产边界进行了扩展修订,将R＆amp;D投入以及包括娱乐、文学及艺术原创在内的“无形资产”和住宅固定资产的所有权转移成本等纳入了固定资产投资核算.对于这一调整,国内各界提出了诸多疑问,对其可能产生的影响表示出极大的关注.本文从国民经济核算的角度,对这些疑问进行解答;同时,也对美国开展此次调整的动因进行分析,以便为迸一步改革与完善我国GDP的核算提供参考.

英文摘要：

2013 is the 14th comprehensive adjustment year of NIPA in USA. In this adjustment, the U. S. official statistics department extended and revised the asset boundary mainly. The intangible assets which including R＆D investment, entertainment, literary and original artistic and the transfer cost of the ownership on residential fixed assets were Incorporated in the fixed asset investment accounting. People raised many questions for this adjustment and expressed great concern on its possible impact. This article tried to answer these questions from the perspective of national accounts. Meanwhile, this paper did some analyses on the motivation of this adjustment in U. S. in order to provide some useful references for further reforming and improving China＇ s GDP accounting.