Abstract: General Secretary Xi Jinping's important expositions on comprehensively deepening reform constitute an integrated system of new insights,view and propositions centered on this pivotal theme.They systematically address fundamental questions concerning the theoretical formation,practical implementation,and value orientation of comprehensively deepening reform in the new era.Theoretically,these expositions represent an inheritance and innovation of the socialist reform theories advanced by classical Marxist writers,a creative transformation of reform-related thought within China's fine traditional culture,a continuation and development of the socialist reform theory with Chinese characteristics,and a critical assimilation of beneficial social reform achievements from human civilization.Practically,these expositions translate scientific theory into concrete practice by adhering to an overarching goal,upholding the principle of the "six musts", focusing on the "fourteen major reform tasks" ,and implementing the methodological approach of the "three greater emphases" .In terms of value orientation,Xi Jinping's important expositions construct a new reform value framework that integrates upholding people-centered development,realizing the great rejuvenation of the Chinese nation,and promoting inclusive global development.This framework not only charts the value direction for comprehensively deepening reform in the new era but also offers a Chinese approach to value construction for reforms worldwide.

Key words: comprehensively deepening reform, practical pathways, value orientation, socialism, reform theory of socialism with Chinese characteristics for a new era