理解和把握邓小平社会主义市场经济理论的关键，在于理解和把握邓小平关于社会主义和市场经济没有根本矛盾这一论断，因为这一论断是邓小平创立社会主义市场经济理论的重要依据。而要解析这一理论依据，就必须首先了解资产阶级经济学者关于市场经济是否具有制度属性的两种观点。其次必须了解马克思主义经典作家关于市场经济的观点，他们把市场经济与资本主义制度联系起来分析其产生、发展和灭亡的过程，得出了由公有制的计划经济取代私有制的市场经济的结论。列宁虽然提出了要重视市场作用和商品货币关系的观点，但并没有把它当作一种长期战略，而是把它当作权宜之计、迂回策略。再次必须正确认识社会主义和资本主义两种社会制度与市场经济的兼容性和矛盾性 The key to understanding and grasping Deng Xiaoping’s theory of the socialist market economy lies in understanding and grasping Deng Xiaoping’s thesis that there is no fundamental contradiction between socialism and the market economy. This is an important basis for Deng Xiaoping’s creation of the socialist market economy theory. To analyze this theoretical basis, we must first understand the bourgeois economists two views on whether the market economy has institutional attributes. Second, we must understand the Marxist classical writers’ views on the market economy. They linked the market economy with the capitalist system to analyze the process of their emergence, development and demise, and reached the conclusion that a privately-run market economy should be replaced by a public-owned planned economy. Although Lenin put forward the notion of emphasizing the role of the market and the monetary relationship of commodities, it did not regard it as a long-term strategy but regarded it as an expedient measure and a roundabout strategy. Once again, we must correctly understand the compatibility and contradictions between the two social systems of socialism and capitalism and the market economy