“三个代表”集中体现了党的根本性质和宗旨,对做好新形势下的财政工作也具有很强的针对性和指导性。各级财政部门必须认真学习、深刻理解“三个代表”的思想,全面落实、努力实践“三个代表”的要求。一、要切实把涉及人民群众利益的事情办好财政作为党的方针政策的执行者和体现者,必须时刻把群众的根本利益放在首位,解决群众的实际问题,这也是我们党代表最广大人民根本利益的必然要求。江泽民总书记在省部级主要领导干部财税研讨班上明确指出, “Three Represents ” fully embodies the fundamental nature and purpose of the party and also has strong pertinence and direction for doing a good job in the financial work in the new situation. The financial departments at all levels must conscientiously study and deeply understand the thinking of the “three represents,” fully implement and strive to fulfill the requirements of the “three represents.” First, we must conscientiously regard the interests of the people and the masses as a matter of fact. As the executor and embodiment of the party’s principles and policies, finance must always give top priority to the fundamental interests of the masses and solve the actual problems of the masses. This is also the most extensive representative of our party. The necessary requirements of the people’s fundamental interests. General Secretary Jiang Zemin pointed out clearly at the taxation seminar for leading cadres at the provincial and ministerial level: