江泽民总书记的“三个代表”思想,是社会主义市场经济条件下做好财政工作的灵魂和指针。正确领会、全面践行“三个代表”思想,对于财政改革与发展具有重要的意义。一、财政工作与“三个代表”之间的关系中国共产党始终代表先进社会生产力的发展要求、代表先进文化的前进方向、代表最广大人民的根本利益,江总书记关于“三个代表”的论述是对马列主义、毛泽东思想、邓小平理论的丰富和发展。实践证明,我们党在“三个代表”中的代表性越强,就越能促进经济建设的繁荣和财政事业的快速发展。财政是履行政府职能的综合部门,是党的方针政策的执行者和具体体现者,积极 General Secretary Jiang Zemin’s “Three Represents” Thought is the Soul and Pointers of Fulfilling Financial Work under the Socialist Market Economy. To correctly understand and practice “the three represents” in an all-round way is of great significance to fiscal reform and development. I. The Relationship between Financial Work and “Three Represents ” The CPC has always represented the development requirements of advanced social productive forces, represented the advancing direction of advanced culture and represented the fundamental interests of the overwhelming majority of the people. General Secretary Jiang’s article on “Three Representative ”is the enrichment and development of Marxism-Leninism, Mao Zedong Thought and Deng Xiaoping Theory. Practice has proved that the stronger our party’s representation in the “three represents,” the more we can promote the prosperity of economic construction and the rapid development of financial undertakings. Finance is an integrated department that performs the functions of the government, is the executor and embodiment of the party’s principles and policies, and is active