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.

摘要： 科研活动需要投入大量的资金进行研制、开发、试验和定型。而预算的基础，最终在于绩效。即必须通过型号任务的完成，试验的成功，科研成果的积累，科研水平的提高，人才的培养等多个方面的综合测度来进行评价。本文根据科研的特点，在平衡记分法的基础上，应用描述逻辑方法，提出了基于描述逻辑，面向绩效的科研预算计划支持系统框架，并设计了其本体模型，提出了该本体模型的计划方法。