邓小平理论作为当代的马克思主义,对于中国目前的扶贫工作具有十分重要的指导意义。笔者认为邓小平同志的扶贫理论由三个基本部分组成,即开展扶贫工作的前提理论——贫穷不是社会主义;开展扶贫工作的长期性理论——社会主义初级阶段理论;开展扶贫工作的基本战略理论——让一部分人先富起来,先富帮贫困,最终实现共同富裕。 As a contemporary Marxism, Deng Xiaoping Theory has very important guiding significance for the present poverty alleviation work in China. The author thinks that Comrade Deng Xiaoping’s poverty alleviation theory consists of three basic parts, that is, the premise theory of poverty alleviation work - poverty is not socialism; the long-term theory of poverty alleviation work - the theory of the primary stage of socialism; the basic strategic theory of poverty alleviation work Let some people get rich first, help the poor first, and finally realize common prosperity.