<p>Under the background of innovation driven development strategy, China proposes to build an innovative country and attach great importance to the effect of technological innovation. Due to the special role of financial science and technology expenditure in innovation, this paper focuses on analyzing the benefits of financial science and technology expenditure in innovation and construction. In addition, a unified performance evaluation system of financial science and technology expenditure have been established, which provides the analytic hierarchy process for the benefit evaluation of financial science and technology expenditure. Finally, combined with the existing problems of financial science and technology expenditure, some targeted development suggestions have been put forward.</p>