本文通过分析“三个代表”是党的立党之本、执政之基、力量之源 ,“以德治国”理念的主体是人民 ,找到“三个代表”和“以德治国”的内在联系 ,即加强党的建设 ,处理好党与人民的关系 ,实现党的治国方略 Through analyzing the “Three Represents” is the party’s foundation, the base of power, the source of strength, the main body of the idea of ​​“governing the country with morals” is the people, finding the internal relations between “the three represents” and “governing the country with morals” , That is, strengthening party building, handling the relationship between the party and the people and realizing the party’s governing strategy