Abstract: The capitalization of research and development expenditures has been revised in《System of National Accounts2008》(SNA08), which provides sufficient basis to reexamine the property and methods of R&D. The definition of R&D which is explained in SNA08 reveals its assets property. Comparative analysis of statistical experience on measuring R&D among America, Canada and Australia is described, including the definition, treatment of spillovers, organizations and methods. It is of great significance for China that has not implemented capitalization of R&D. Finally, some suggestions have been provided under the current situation in China.