中文摘要：

政府科技经费预算效果评价可为当年预算方案调整提供依据、可总结预算问题为下一年度预算提供参考，并可反映预算管理部门工作质量，是政府科技经费预算管理的重要内容。鉴于理论研究滞后于实践导致的各区域科技经费预算评估被忽视、方法不够科学、结果不尽准确等现实问题．本文从科技经费放大效应、地区与产业配置结构以及调动创新力量等视角设计了评价指标体系。在明晰相关指标内涵基础上，结合灰色关联度、耦合度等方法设计预算效果评价方法．对黑龙江省2008年科技经费预算效果开展实证研究，旨在为提高中国各区域科技经费预算效果评价管理科学性与规范性提供方法支持．

英文摘要：

Government science ＆ technology expenditure budget effect evaluation can offer foundation for present year budget scheme adjustment, and summary budget problem as reference for next year budgeting. It also can reflect working quality of budgeting management department, which is the main content of government science ＆ technology expenditure management. Some region science ＆ technology expenditure budget evaluation are neglected or lack effective method and have inaccurate results academic research lags off practice. Evaluation index system is designed in this paper from the aspects of expenditure enlarging effect, regional and industrial allocating structure as well as mobilizing innovation power and so on, accordingly the conation of related index is confirmed. Combined with gray correlation and coupling degree analysis method, an evaluation method is designed this paper designs an evalution method to evaluate budgeting effect, taking the science ＆ technology expenditure effect of Heilongjiang in 2008 as the positive research object. The purpose of the study is taking giving method support to enhance scientificalness and regularity of regional science ＆ technology expenditure budget management.