Deng Xiaoping’s theory of capitalism is an important part of Deng Xiaoping Theory ,which enri‐ches and develops Marx’s theory of capitalism from its unique perspective and also has a strong implication for the socialist practice .Deng Xiaoping realized that drawing lessons from capitalism and absorbing them into socialism bear a special significance in China ;market economy is a realistic channel to possess and de‐velop capitalist civilization in the socialist system ;and socialism with Chinese characteristics embodies the unity of opposites of the socialist factors and capitalist factors .However ,Deng Xiaoping’s theory of capi‐talism also exhibits paradoxical results ;for example ,Deng Xiaoping’s theory of capitalism has not defined what capitalism is ,and it has not achieved the expected match between the development outcomes and peo‐ple’s life quality although it takes development as its logical starting point .His theory has not elaborated on the defects inherent in the market economy which are difficult to overcome .% 邓小平资本主义论是邓小平理论的重要组成部分，该理论以其独特的视角丰富和发展了马克思主义资本主义理论，对社会主义实践具有强大的指导意义。邓小平认为借鉴和提取资本主义积极成果对社会主义中国具有特殊意义；市场经济是在社会主义制度下占有和发展资本主义文明成果的现实通道；中国特色社会主义体现了社会主义因素与资本主义因素的对立同一。同时，邓小平资本主义论也存在悖论性结果：邓小平资本主义论在现实中没有界定什么是资本主义，以发展为逻辑起点的邓小平资本主义论没有实现发展的成果和生活质量有机对应，市场经济本身具有无法克服的内在缺陷等。
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