科学技术研究支出作为财政在科学技术研究方面的专项支出,是财政支出的重要组成部分。根据其资金来源和我国财政的事权分工,科研支出由中央和地方各级财政的多元支出结构组成。根据我国财政对科研支出的划分标难,包括科技三项费用、科学事业费、科研基建费及其他科研事业费等。而科研支出效益是指财政在科技研究开发方面总支出所产生的直接或间接的经济与社会效益。它 Expenditure on science and technology research, as a special expenditure on science and technology in finance, is an important part of fiscal expenditure. According to the sources of funds and the fiscal division of labor in our country, the expenditures for scientific research are composed of the multi-expenditure structure of finance at the central and local levels. According to China's financial allocation of scientific research standard, including science and technology costs, scientific research fees, research infrastructure costs and other research projects. The expenditure on scientific research refers to the direct and indirect economic and social benefits generated by the total expenditures of science and technology in research and development of science and technology. it