江泽民同志在党的十五大报告中指出:“必须把对上级负责和对群众负责统一起来,决不能把二者割裂开来,对立起来”。对上级负责与对群众负责相统一,是党的优良作风和根本宗旨的体现,是对地方各级党政领导干部的根本要求。怎样才能实现两者的统一?笔者认为,至少要突出做好以下四个方面的工作:一、统一的前提在于坚持实事求是。对于地方各级党政领导来说,既要对上级负责,又要对群众负责。一般来说,上级与群众,两者在根本利益和目标上是基本一致的。但由 Comrade Jiang Zemin pointed out in the report to the 15th CPC National Congress: “We must take charge of the higher authorities and unify the masses in charge. We must never separate the two and oppose them.” Being responsible for the higher authorities and being responsible for the masses is the embodiment of the party’s fine style and fundamental purpose and is the fundamental requirement of the party and government leading cadres at all levels. How to achieve the unity of the two? I believe that at least to highlight the following four aspects: First, the unity of the premise is to adhere to the principle of seeking truth from facts. For local party and government leaders at all levels, it is necessary to be responsible to superiors and responsible to the masses. In general, both the superior and the masses are basically in line with their fundamental interests and goals. But by