本文从创新活动的过程模型出发，在充分考虑当前创新活动特征和政策评估面临新挑战的基础上，构建了创新政策评估的系统框架，分析创新活动的参与主体，识别不同类型的政策工具，并提出包含六个步骤的评估流程，开展创新政策的内容评估、过程评估和影响评估。在此基础上，本文以高新技术企业税收优惠政策为对象，结合调查问卷开展政策内容、政策执行和政策效果开展实证评估，进一步验证了构建的创新政策评估框架的实用性。

Based on the innovation process, and with the consideration of natures and the challenge of innovation policy evaluation, this paper builds up a systematic evaluation framework for innovation policy. This framework helps to analyze the main body of innovation activities, identify different policy tools, and provide six-step process to evaluate the policy content, policy implementation and policy impact. Besides, this paper evaluates the High-Tech Firms’ Tax Incentive under the framework to show up the practicability and applicability of the Innovation Policy Evaluation Framework.