社会存在决定社会意识。价值观念的变革与经济的变革有着必然的内在联系。功利价值观取代义利价值观 ,是我国建立市场经济的重要标志。但是 ,功利价值观是一把双刃剑。因此 ,我们要建立本质上完全不同于传统价值观和摈弃功利主义中的“恶”、具有崭新的形式和内容的社会主义市场经济新的价值观。邓小平理论中有关义利、功利的精辟阐述 ,闪烁着唯物主义历史观的光芒 ,是社会主义市场经济建立过程中新的价值观重塑的指导思想 Social existence determines social awareness. There is a necessary internal link between the change of values ​​and the change of economy. Utilitarian values ​​to replace the values ​​of justice, is an important symbol of our country to establish a market economy. However, utilitarian values ​​are a double-edged sword. Therefore, we should establish a new socialist market economy that is fundamentally different from the traditional values ​​and abandon the “evil” and brand-new forms and contents of utilitarianism. Deng Xiaoping Theory’s incisive elaboration of righteousness and utilitarianism flashes the light of the historical materialism and is the guiding ideology of the new remodeling of values ​​in the process of establishing a socialist market economy