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事实认识是对客观世界内部联系的认识，即人们基于对客观必然性的认识，以事实为根据，从客观事物或现象的内在联系出发，对客观事物或现象进行的判断和推理。价值认识是对客观世界与人的相互关系的认识，即人们基于对自我的认识，以人的尊严、人的价值为标准，从人的地位和作用出发，对客观事物或现象进行的判断和推理。事实认识和价值认识是一对既相区别又相联系的认识论范筹。事实认识和价值认识的出发点不同；事实认识具有客观性，而价值认识则具有主观性；事实认识具有不变性，而价值认识则具有历史性；事实认识具有单一性，而价值认识则具有多样性。事实认识是价值认识的起点和基础，价值认识是事实认识的深化和发展；事实认识和价值认识相互渗透，相互转化；事实认识和价值认识相互斗争，共同发展。我们要正确处理好事实认识和价值认识的辩证关系。
Factual understanding is the cognition of the internal relations in the objective world, that is, people make judgments and reasoning on objective things or phenomena based on the understanding of objective necessity, based on facts and starting from the internal relations of objective things or phenomena. Value cognition is the cognition of the relationship between the objective world and human. That is, based on the self-awareness, people’s dignity and human values, people make judgments on objective things or phenomena based on their position and function reasoning. Factual understanding and value understanding are both episodic and epistemological paradigms. The factual point of view is different from the point of factual point of view; the factual point of view is objectivity while the value point of view is subjective; the factual point of view is invariant while the value point of view is historic; the factual point of view is unitary while the value point of view is diverse . Factual understanding is the starting point and foundation of value understanding. Value cognition is the deepening and development of factual understanding. Factual understanding and value understanding are mutual infiltration and mutual transformation. Factual understanding and value understanding struggle with each other and develop together. We must correctly handle the dialectical relationship between factual understanding and value understanding.