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邓小平的物质利益思想，在特色理论中占有很重要的位置。作者主要从历史与逻辑、理论与现实统一的角度上来予以论及的。首先，历史地回顾了邓小平同志在物质利益问题上的一贯正确思想；其次，通过对他有关实现人们物质利益的目标、前提、原则和途径等问题的论述，较为全面而深刻揭示了其物质利益思想的内涵；再者，经过归纳综合，概述了邓小平物质利益思想不同于其它经济理论的显著特性；最后，从加强“两个文明”建设出发，阐明了学习这一思想在今天发展社会主义市场经济条件下的指导意义。参３。
Deng Xiaoping’s thought of material interests occupies a very important position in the theory of characteristic. The author mainly discusses from the angles of history and logic, theory and reality. First, historically, we have reviewed Comrade Deng Xiaoping’s consistent and correct ideas on the issue of material interests. Secondly, through his expositions on the objectives, premise, principles and approaches to realize the material benefits of people, he has fully and profoundly revealed his material interests The connotation of the thought; furthermore, after summarizing and synthesizing, it outlines the remarkable characteristics of Deng Xiaoping’s material interests different from other economic theories. Finally, proceeding from strengthening the construction of “two civilizations”, it illustrates that in studying the socialist market today Guiding Significance under Economic Conditions. Participation 3.