Fiscal system reform is an important force in the reform and development of the fields of education, science and technology, and talents, and has gone through four stages of development, namely, early exploration, program management, market promotion, and overall deployment. From the practice of institutional transformation, the fiscal support strategy for education, science and technology and talents can not only inject a strong impetus for education, science and technology and talents systemic change, but also for education, science and technology and talents to achieve high-quality development goals to provide a basic guarantee, more education, science and technology and talents integration and integration of the three development to create favorable conditions. Attention should be focused on the allocation relationship between the government and the market, the interaction between the central and local governments, the same-track relationship between national governance and the people's supremacy, as well as the progressive relationship between institutional reforms and quality enhancement, so as to ensure the scientific allocation and efficient use of finances in the fields of education, science and technology, and talents. On the new journey, fiscal support for the high-quality development of education, science and technology, and talents still faces such problems as weak fiscal synergy, insufficient investment intensity, and limited adaptability. To this end, we must adhere to the fiscal strategy of a major country, further focus on key areas such as education, science and technology, and talent development, deepen fiscal and tax system reforms, enhance the capacity for coordinated fiscal resource allocation, and promote the steady and sustained advancement of building China into a leading nation in education, science and technology, and talent development.