目前,我国财政改革与发展正面临新形势,突出表现在：财政收支规模的迅速扩大,导致财政工作和预算单位财务工作的繁重性、复杂性和艰巨性大大增加；由于违反财经纪律的发案率居高不下,监督检查部门迫切需要实现对预算单位财务活动的适时监督。适应这一新形势,我国实施了金财工程。 At present, China’s financial reform and development are facing new situations. The outstanding achievements are as follows: The rapid expansion of the fiscal revenue and expenditure has resulted in a tremendous increase in the complexity, complexity and arduousness of the financial work of the budgetary and budgetary units. As a result of violating financial discipline The high case rate, the supervision and inspection departments urgently need to achieve timely supervision of the financial activities of the budget unit. To adapt to this new situation, China implemented the Golden Finance Project.