摘要：本文介绍了德国研究开发预算管理与评估的基本实践经验，分析研究了德国政府重点支持的国立科研机构的经费配置管理机制，研究提炼出德国不同类型国立科研机构的科研经费管理模式，提出改进我国科研经费管理的3条建议，包括：加强国家科技战略管理、科技政策制定及科技计划执行监督；加强国立科研机构经费管理，提高经费使用效率与效益；探索科研绩效与报酬挂钩的新模式。

Abstract: The German experiences in R&D budget management and evaluation are introcluced, the management mechanism of expenditure allocation of three National Scientific Research Institutions (NSRIs) supported by German government is analyzed, and the management pattern of expenditure allocation of different NSRIs is abstracted. As a result, three recommendations for improving the S&T expenditure management of China are pointed out, namely, to strengthen the strategic management of national S&T strategy and policy, the supervision of S&T program implementation; to strengthen the S&T expenditure management of different NSRIs so as to improve the efficiency and effectiveness of expenditure utilization; to explore a new pattern integrating the growth of rewards with the performance of scientific research.