梳理了新中国成立以来科技研发经费体系的发展历程。以科技研发经费发放全过程为视角，分析了科技研发经费发放主体、数量、领域及类别、对象。通过数据描述和文本分析，发现：（1）各部委尤其是财政部和科技部是政府经费发放的主体，财政部主要负责财政拨款，科技部主要负责经费分配，但总体来说企业在科技研发中投入更多经费；相应地，R&D经费支出的执行部门按支出数量排序，依次为企业、研究与开发机构、高等学校；（2）中国科技研发经费投入不断增加；国家财政科技拨款占公共支出的比例递减，但近年来稳定在4%左右；R&D经费投入强度逐年递增，且已超过一些发达国家；（3）虽然基础研究在R&D内部支出中所占比例最低，但科技经费的管理方开始越发重视基础学科；（4）科技专项计划类型的资助面向关乎国计民生的重要现实需求，说明中国科技研发经费体系兼顾基础研究和现实问题。

This paper reviews the development of the R&D fund system since the founding of the People's Republic of China, and analyzes the main departments, the quantity, the fields and the object of the R&D fund in terms of the perspective of allocating funds. Through data and text analyses, it is found that:1. various ministries, especially, the ministry of finance and the ministry of science and technology, are the main departments of government funding, but the enterprises provide more funds in science and technology than the government. Accordingly, the executive department of the R&D expenditure puts the ranks in the order of the enterprises, the R&D institutions, and the universities according to the amount of expenditure. 2. China's investment in the R&D continues to increase. The proportion of the science and technology appropriations in the public expenditure is decreased, but remains stable at about 4% in recent years. The intensity of the R&D investment increases year by year, and has exceeded some developed countries. 3. Although the basic research accounts for the lowest proportion in the internal expenditure of the R&D, the managers of the science and technology funding starts to pay more attention to the basic research. 4. Funding of special science and technology programs is oriented to the important practical needs of the national economy and people's livelihood issues, indicating that China's R&D funding system puts both the basic research and the practical problems into consideration.