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在共产国际“第三时期”问题上，布哈林与斯大林的观点有根本分歧。斯大林认为，第三时期是资本主义稳定趋于瓦解，新的革命高潮即将到来，资本主义走向崩溃的时期。布哈林认为，第三时期资本主义仍在稳定发展且有了新的特点，稳定虽不排除危机，但稳定过程的瓦解并不是生产力停滞、资本主义直接崩溃的结果，而是在生产力发展基础上资本主义世界范围内各种矛盾加剧的结果；资本主义稳定决定了世界革命的长期性、复杂性，世界革命重心已转向东方，新的革命高潮的到来将主要是“外部矛盾”的结果；第三时期共产国际的斗争策略不应是发动世界革命，而应是反对法西斯主义危险，为此要继续执行发展广泛统一战线的方针。布哈林的观点发展了列宁关于共产国际的理论和策略。
On the issue of the “third period” of the Comintern, there is a fundamental disagreement between Bukharin and Stalin. Stalin believed that the third period was when the stability of capitalism tended to collapse, the new revolutionary climax was coming and the capitalism was going to collapse. Bukharin believes capitalism is still developing steadily and has new characteristics in the third period. Although stability does not rule out the crisis, the collapse of the stabilization process is not the result of the stagnating productivity and the direct collapse of capitalism. It is based on the development of productive forces As a result of the intensification of various contradictions in the capitalist world, the stability of capitalism has determined the long-term and complex world revolution and the center of world revolution has shifted to the East. The arrival of a new revolutionary climax will be mainly the result of “external conflicts” The strategy of the Communist International in the third period should not be to launch a world revolution but to oppose the danger of fascism. To this end, it is necessary to continue to implement the principle of developing the extensive united front. Bukharin’s views have developed Lenin’s theories and tactics about the Comintern.