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根据党的十五大提出的要引导人们树立正确的价值观的要求精神，深入研究邓小平的价值观，是一项具有深远意义的根本的思想建设。本文首先就邓小平价值观的基本构架作了阐述：全心全意为人民服务是其最高价值准则；发展生产力是其最高的价值实现手段；“经济建设”的价值取向、“改革开放”的价值机制和“三个有利于”的价值标准是其价值观的重要内容；爱国主义、集体主义、创业精神是其伦理价值观。其次，文章阐述了邓小平价值观的本质内涵，“一切为人氏”是其价值观的核心，“以经济建设为中心”的经济价值观及注重实效、义利相统一的价值观是邓小平价值观的又一深刻内涵。此外，文章就邓小平价值观的主要特点等方面作了阐述，这些蕴含着深刻的辩证价值的思想，需要我们进行深入研究。
According to the spirit of the Party’s 15th National Congress to guide people in establishing the correct values and studying Deng Xiaoping’s values in depth, it is a fundamental ideological building with far-reaching significance. This paper first elaborates on the basic framework of Deng Xiaoping’s values: serving the people wholeheartedly is its highest value criterion; developing productive forces is its highest means of realizing value; the value orientation of “economic construction” and the value of “reform and opening up” Mechanisms and “three beneficial” values are important elements of their values; patriotism, collectivism and entrepreneurship are their ethical values. Secondly, the article elaborates the essential connotation of Deng Xiaoping’s values. The value of “everything is human” is the core of his values. The economic values of “taking economic construction as the center” and the values of unity of value and effectiveness are the values of Deng Xiaoping’s values Another profound connotation. In addition, the article elaborates the main features of Deng Xiaoping’s values, which contain profound thoughts of dialectical value and require us to conduct further research.