Abstract: Based on the latest findings on the R&D capitalization accounting and the reasonable estimation of the current investment of basic input (basic research & applied research) and experimental development, within the framework of SNA (2008), this paper uses BEA approach to estimate the different type R&D capital stock of 31 provinces in China from 2009 to 2016. The results show that 1) the R&D capital stock in each province shows a rapid growth trend, and the capital stock of basic input and experimental development also show upward trends; 2) there are significant differences in the capital stock of basic input and experimental development among east, central, west and northeast regions, and the characteristics of these differences are not similar; 3) the capital stock of basic input and experimental development are basically contributed by the eastern region, but the proportion of the capital stock of experimental development in the central and western regions has increased. The central and western regions have gradually changed the concept of economic development and attached importance to innovation-driven economic growth. This paper attempts to make up for the deficiency of the basic data of R&D capital stock by different type of R&D, which could appropriately supplement and improve the theory and methodology on R&D capitalization accounting.

摘要： 本文基于研发（Research and Development，R&D）资本化核算的最新研究成果，遵循国民经济核算体系2008（System of National Accounts，SNA2008）的框架体系和核算要求，在合理估计各地区基础投入（基础研究+应用研究）、试验发展的当期投资的基础上，利用BEA方法估算得到2009—2016年中国31个省份不同活动类型的R&D资本存量。结果表明：各省份R&D资本存量都呈现快速增长趋势，基础投入和试验发展资本存量也呈现增长趋势；基础投入和试验发展资本存量在东、中、西、东北四大区域有明显差异，且差异表现不一；基础投入和试验发展资本存量都基本由东部地区贡献，但中西部地区的试验发展资本存量占全国的比重已有上升趋势，中西部地区开始逐步转变经济发展理念，重视创新驱动经济增长。本文试图弥补不同活动类型的R&D资本存量基础数据的不足，可适当补充和完善现有R&D资本化核算的理论和方法。