文章通过对邓小平关于经济体制改革理论的学习和再认识 ,论述了经济体制改革是社会发展规律的客观要求和反应 ,是发展生产力的必由之路 ,是进一步完善社会主义社会所有制形式的有效途径 ,是进一步完善社会主义分配制度的有效途径等 ,从而证明了中国实行经济体制改革是历史发展的必然 Through studying and re-understanding of Deng Xiaoping’s theory of economic system reform, the article expounds the objective requirements and reactions of the economic system reform as the law of social development, the only way to develop the productive forces and the effective way to further improve the social ownership form, Improve the socialist distribution system, an effective way to prove that China’s implementation of economic restructuring is the inevitable historical development