自供给侧结构性改革被提出后,学术界对其的理论解读存在分歧。文章拟从供给侧改革的经济学基础、目标、手段和理论指导四个方面,论证供给经济学及新自由主义经济学的自身矛盾和对供给侧结构性改革的错误指导,指出新常态下马克思主义政治经济学才是供给侧改革的科学指导理论。 Since the supply-side structural reforms have been put forward, the academic interpretation of their differences. The article intends to prove the contradiction between supply economics and neoliberal economics and the wrong guidance to structural reform of supply side from the four aspects of the economics basis, target, means and theoretical guidance of supply-side reform. It points out that in the new normal Marx Political economics is the scientific guiding theory of supply-side reform.