江泽民总书记强调指出,全党同志都要讲政治。作为集中体现国家政策的财政部门,必须牢固树立全局观念,以高度的责任感和自觉性,把讲政治的要求落实到财政收支管理的各个环节,更好地服务于改革、发展和稳定的大局。一、讲政治是财政的内在客观要求财政是政府理财关系的总和,是与政治高度统一的有机整体。财政所形成的独特分配关系,是国家上层建筑和经济基础相互作用的产物,是最能体现国家意志的经济力量。财政既是经济范畴,又是政治范畴,是两者的结合体。财政体制是由国家政治制度和行政体制决定的,即有行政才有财政;财政体 General Secretary Jiang Zemin emphasized that all comrades in the party should talk about politics. As a financial department that embodies the national policy, we must firmly establish the overall concept, take the responsibility and consciousness of our country as a responsiblity, implement the demands of our politics in all aspects of financial revenue and expenditure management, and better serve the overall situation of reform, development and stability . First, talk about politics is an inherent objective requirement of finance Financial administration is the sum total of the government’s financial management and the organic whole that is highly unified with politics. The unique distributional relationship formed by finance is the product of the interaction between the superstructure and the economic foundation of the country and the economic power that best embodies the will of the state. Finance is both an economic category and a political category, and a combination of the two. The financial system is determined by the state’s political system and administrative system, that is, with the administration, there is a fiscal system. The financial system