本文论述了邓小平“南巡讲话”中有关经济改革与经济社会发展的理论，强调改革和发展必须以小平同志的理论作指导：改革既要解放生产力，又要发展生产力。为了使生产力进一步解放并发展，就必须坚持改革。改革的标准只能是是否符合“三个有利于”。市场与计划都是手段而非目的，社会主义国家都可以采用。在进行改革的过程中，应大胆吸收和借鉴人类社会创造的一切文明成果，要大胆地试，大胆地闯。一定要充分把握有利的时机发展自己。发展是多方面的，但发展经济在一切发展中具有基础的、重要的作用，要认识到发展经济必须依靠科教事业的进步。敢于迎接经济发展甚至“过热”中的某些问题，并发现问题及时加以治理，力争更快发展 This paper discusses Deng Xiaoping’s theory of economic reform and economic and social development in his speech on “Southbound Tours”, emphasizing that reform and development must be guided by the theory of Comrade Xiaoping: Both the liberation of productive forces and the development of productive forces must be promoted. In order to further liberate and develop the productive forces, we must uphold the reform. The standard of reform can only meet the “three benefits.” Markets and plans are all means, not ends, and can be used by socialist countries. In carrying out the reform, all civilized achievements created by human society should be boldly absorbed and used for reference. We should boldly test and dare to break through. We must fully grasp the favorable opportunity to develop ourselves. Development is multifaceted. However, developing economy has a fundamental and important role in all development. We must realize that economic development must rely on the progress of science and education. Dare to meet the economic development or even “overheating” some of the problems and found that problems in a timely manner to control and strive for faster development