The beginning of a new year offers a fresh perspective on our goals. While contemplating eating healthier and exercising more, consider including the following three commitments to your 2008 New Year’s “financial” resolutions.

I resolve to create a budget. A promise to live within your means is good, but a plan is even better. Start by writing down all sources of monthly income. Then make a list of all fixed expenses. Use your checkbook register, bills and receipts to help jog your memory. Be careful to discern the difference between “needs” and “wants” when planning for purchases. Check the Internet or go to the library to find a simple budget worksheet to use. Consider using a software package to simplify the process of monitoring your progress.

I resolve to work towards getting out of debt. Write down all sources of debt, and include the balances, interest rates and payments. Contact your creditors to negotiate a lower interest rate. It may be worth taking money out of a low-interest-earning savings account to get out from under your credit card debt. Consider using a low-interest-rate loan for debt consolidation. For now, always pay an amount greater than the minimum on your credit card balances. In the future, be careful to use your credit card for convenience only, not for purchasing items that you can’t afford.

I resolve to save toward the future. Contact your employer and enroll in the company 401(k) or 403(b) retirement plan. If it offers a company match, then invest at least the minimum amount of money necessary to receive it. Regardless of a company match, employee contributions are still a bargain because each dollar (up to your contribution limit) is invested pre-tax. Don’t have much to save? Start small; try to invest 1% of your salary now, and then increase it by 1% each year until you reach your goal. If your company doesn’t have a plan, or you have extra dollars to invest for retirement, open a Roth (if eligible) or Traditional IRA. Both IRAs have specific tax advantages that can help you grow your nest egg. And don’t forget that you can still make a 2007 contribution to your IRA until April 15, 2008.

We all strive to be financially independent at retirement. For most of us, that will require some planning and commitment.