本文所阐述的新置换理论是对近些年来我国经济生活中出现的置换现象的系统概括、大胆抽象与深刻总结。作者首先从理论与实践相结合的角度 ,对新置换理论中的“置换”范畴进行了剖析与界定 ,并阐明了它的六层含义 ;然后 ,具体分析了新置换理论与其他置换理论的主要区别及其基本联系 ;接着 ,集中分析和阐明了支撑新置换实践的五大理念 ;最后 ,归纳指出了新置换理论的系统阐发对于推进经济学学科建设与发展、深化企业战略学研究和指导人们的社会实践所具有的重要意义 The new replacement theory set forth in this article is a systematic summary of the phenomenon of substitution in our economic life in recent years, boldly abstracted and profoundly summarized. The author first analyzes and defines the category of “permutation” in the new permutation theory from the perspective of the combination of theory and practice, and clarifies its six meanings. Then, it analyzes the main contents of the new permutation theory and other permutation theories Difference and basic relationship between them; then, it analyzes and clarifies the five major concepts that support the new replacement practice; finally, it points out that the systematic analysis of the new replacement theory is of great significance for advancing the construction and development of economics disciplines, deepening the study of enterprise strategy and guiding people Social practice has the important significance