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邓小平理论的哲学基础是实践唯物主义。解放思想、实事求是是实践唯物主义世界观的基本体现；面向未来是实践唯物主义思维取向的基本体现；敢闯、敢试是实践唯物主义精神实质的基本体现；尊重人民的实践是实践唯物主义党性特征的基本体现。正是邓小平理论的实践唯物主义内在本质使其成为革命性和科学性有机统一的社会主义现代化建设理论，成为当代中国的马克思主义，成为我们走向新的辉煌的伟大旗帜。
The philosophical foundation of Deng Xiaoping Theory is practical materialism. Emancipating the mind and seeking truth from facts is the basic embodiment of the practical materialistic world outlook; facing the future is the basic embodiment of the practical materialistic thinking; dare to break through and dare to try is the basic embodiment of the essence of practical materialism; respecting the practice of the people is the material character of the practical materialism The basic embodiment. It is Deng Xiaoping Theory’s intrinsic nature of practical materialism that has made it a revolutionary and scientific organic and unified theory of socialist modernization, becoming Marxism in contemporary China and a great banner for us to move towards new glories.