Xi Jinping’s new era socialist economic thought with Chinese characteristics forms a scientific system and a logically rigorous ideology. Such thought constructs a logical link of “ implementing new development concepts, building a modern economic system and and promoting high-quality economic development”, which clearly answers the question of“what it is” in theory. Xi Jinping’s thought clarifies themain connotation of “seven adherences” dialectically and scientifically answers the question of “how to do” from the perspective of practical path. Therefore, based on theoretical logic and practical approach, Xi Jinping’ s thought realizes the dialectical unification of strategy and tactics,task and method,motive and effect.