江泽民同志提出的“三个代表”的重要论述不仅是新时期全面加强党的建设的理论纲领和行动指南,也是我国改革开放和社会主义现代化建设治国方略,更是当前我国财政改革与发 Comrade Jiang Zemin’s important exposition on “three represents” is not only a theoretical guide and a guide for action to comprehensively strengthen party building in the new era, but also a general plan for running the country under the guidance of China’s reform and opening up as well as the socialist modernization drive. It is also an important task for China’s financial reform and development