Abstract: Financial element is important to research, develop, experiment and equipment in research and development. The foundation of the budget lies in the performance and results. Performance and results, such as model achievement, test and evaluation success, the backlog of the research result, the exaltation of the research level, the talented person's development etc, are the base. This paper researches on the characteristics of the research and development, and in the spirit of balanced scorecard, based on OWL-S, we propose a performance budget planning system framework, put forward relevant ontology , and propose a budget planning method based on this ontology.