“三个面向”即“教育要面向现代化、面向世界、面向未来”。这一方针是中国特色社会主义理论在教育实践中的具体运用,立足于我国社会主义现代化建设的实际,以“三个面向”为方法论指导,扬弃国内外的财政管理制度、方法和实践中的经验教训,具有十分重要的理论与现实意义。以下就“三个面向”的三个方面结合我国财政改革几十年的历史与现实,分别阐释其方法论对财政专业领域的指导作用: “Three faces ” or “Education should be oriented towards modernization, facing the world and facing the future.” This guideline is the concrete application of the theory of socialism with Chinese characteristics in educational practice. It is guided by the methodology of “three orientations” based on the reality of China’s socialist modernization and renounces the domestic and foreign financial management systems, methods and practices In the experience and lessons, has very important theoretical and practical significance. The following three aspects of the three aspects of the three aspects of China’s financial reform combined with the history and reality of decades of reform, respectively, explain its methodology for the field of financial guidance: