“三个代表”的重要思想不仅是新时期加强党的建设的强大思想武器,而且是做好新时期财政工作的重要指针。财政工作者特别是各级财政部门的领导干部,学习、掌握好“三个代表”的思想,并且切实站在“三个代表”的高度来谋划安排财政预算,研究制定财政政策,认真做好各项日常财政管理工作,按照市场经济条件下公共财政原则,全面、正确、有效地发挥好职能作用,在很大程度上关系整个党和国家事业发展的全局。那么,具体而言,应当如何以“三个代表”的思想为指针做好公共财政工作昵? The important thinking of the ’Three Represents’ is not only a powerful ideological weapon for strengthening party building in the new era, but also an important guideline for doing a good job in financial work in the new period. The financial workers, especially the leading cadres in the financial departments at all levels, should study and grasp the ideology of “three represents,” and actually stand at the height of “three represents.” They should plan and arrange the fiscal budget and study the formulation of fiscal policies , Conscientiously do a good job of daily financial management and give full play to their functions in an all-round, correct and effective manner in accordance with the principles of public finance in a market economy. To a large extent, they have a bearing on the overall development of the cause of the party and the state at large. So, in concrete terms, how should we make public finance work based on the ideology of “three represents?”