列宁在领导苏维埃俄国恢复国民经济的过程中,根据俄国当时所面临的国内外实际提出并实行了新经济政策;邓小平在领导和指导中国改革开放的过程中,总结国内外社会主义建设的经验教训,提出并形成了社会主义市场经济理论。列宁与邓小平经济思想既有广泛的一致性,又有较多的区别:前者是后者的思想来源之一,后者是前者的延伸和发展。 During the process of leading the Soviet Russia to restore its national economy, Lenin put forward and implemented a new economic policy based on the reality at home and abroad that Russia was facing at that time. During the process of leading and guiding China’s reform and opening up, Lenin summed up the experiences and lessons from the socialist construction at home and abroad , Proposed and formed the socialist market economy theory. Lenin and Deng Xiaoping’s economic ideas are both broadly coherent and have more distinctions: The former is one of the sources of thought of the latter and the latter is the extension and development of the former.