As the world is entering a new period of knowledge economy, science and technology play a significant role for the economic development and the social progress. The fiscal expenditure of government has become a very important factor for the S&T innovation, achievements and the development of emerging industries. Thus the major countries of the world make generally financial investment in science and technology to enhance the national strategic position in recent years. In this paper, the investment quantity, structure, style and the performance evaluation of fiscal expenditure on S&T of major countries were systematically surveyed to provide reference for the national innovation strategy of China.%随着世界进入知识经济时代,科技进一步体现出对经济发展、社会进步的重大促进作用.政府公共财政投入对于促进科技创新、成果转化及新兴产业的培育发展都具有重要的引导和支撑作用,因而近年来世界各主要国家普遍把财政科技投入提升到国家战略地位.从投入总量、投入结构、投入方式、绩效评估等多个方面对世界主要国家财政科技投入的新特征与新趋势作研究总结,为我国财政科技支撑体系的进一步优化完善提供借鉴.
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