In the process of rectifying “leftism” errors perceived on the eve of Zhengzhou conference for the first time in November 1958 and Mount Lu conference in 1959,The CPC Central Committee and Mao Zedong have made a number of important theoretical perspectives on how to do a good job constructing China’s socialist economy: the guide theory of economic construction must be Chinese Marxism, and made safeguarding the interests of the people as the the starting point and goal of economic development, to steadily advance economic regime reform and handle the relations between the law of plan and the law of value, the full development of commodity production to provide the impetus for economic development, we must adhere to the overall balance, the coordinated development of construction guidelines and working methods of seeking truth from facts. These ideological outcomes effectively guided the national economical adjustment work, and also provides valuable experience and theoretical preparation for the construction of socialist economy with Chinese characteristics in the new historical period.