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邓小平同志在领导中国人民建设有中国特色社会主义的过程中，在历史的关键时刻，恢复了马克思主义的物质利益原则，明确了实现人民物质利益的根本标志是消灭贫困、共同富裕，从根本上解决了实现人民物质利益的途径问题，唯物而辩证地阐明了物质利益与革命精神的关系，丰富了利益兼顾思想的内容，扩大了利益兼顾的适用范围，形成了独具特色的社会主义物质利益思想，为坚持、丰富和发展马克思、列宁、毛泽东的物质利益思想作出了杰出的贡献。
In the process of leading the Chinese people to build socialism with Chinese characteristics, Comrade Deng Xiaoping restored the principle of material interests of Marxism at the crucial juncture of history and clearly defined the fundamental symbol of realizing the people’s material interests as eliminating poverty and common prosperity, and fundamentally Solved the problem of realizing the people’s material interests, materially and dialectically defined the relationship between the material interests and the revolutionary spirit, enriched the contents of taking both interests into account, expanded the scope of application of both interests and formed a unique materialistic socialist material interests And made outstanding contributions to insisting on, enriching and developing the material interests of Marxism, Lenin and Mao Zedong.