“三个代表”理论是包括财政监督在内的整个财政工作的指导思想。“三个代表”对财政监督的具体指导作用,首先表现为定向作用。财政监督乃至每一项具体工作,向什么方向发展,解决什么问题,达到什么目标,都必须紧紧扣住促进社会生产力发展,促进先进文化建设和体现最广大人民群众的根本利益这个大 The theory of “three represents” is the guiding ideology of the entire financial work including financial supervision. The specific guiding role of the “three represents ” in financial supervision is, firstly, manifested as a directional effect. Financial supervision and even every specific task, what direction to develop, what problems should be solved, and what goals must be met must be firmly linked to the promotion of the development of social productive forces, the promotion of advanced culture and the realization of the fundamental interests of the overwhelming majority of the people.