Science and technology play a crucial role in socio-economic development of many countries. In Vietnam, science and technology have been mainly funded by the state budget. A stable budget allocation given to science and technology, given an extreme challenge in budget balance, has proved government attention to this sector and its significance in socio-economic development of the country. Therefore, it is imperative to manage ellocetior: and use of state budget for science and technology for effective public expenditure management.Tăng cường quản lý việc phân bổ và sử dụng ngân sách nhà nước dành cho khoa học và công nghệ là yêu cầu tất yếu để quản lý chi tiêu công hiệu quả