Abstract：Based on the introduction of science and technology management system in China and the United States,the paper analyzes the compilation and process of the RD budget in United States,reflecting the importance of RD budget in fiscal revenue,the rigidity of the writing methods and procedures,the completeness and validity of the budget supervision and audit mechanism,the scientificity of the RD budget and its agreement with other RD statistical data.Compared with the science and technology budget in China,it is necessary to establish a RD budget statistics system to increase the RD activity index,to enrich and improve the RD statistical system,in line with international RD statistical standards in China.
陈实;王亮. 中美财政科技预算的比较与启示[J]. , 2013(8): 153-158.
Chen Shi;Wang Liang. Comparison and Enlightenment of the Science and Technology Budget of China and the United States. , 2013(8): 153-158.
2013, 
