The principle of 'simultaneously breaking through and establishing, establishing before breaking' is not only a summary of practical experience, but also a profound revelation of the laws of reform. Recently, General Secretary Xi Jinping pointed out at the opening ceremony of the special seminar on the study and implementation of the spirit of the Third Plenary Session of the 20th Central Committee of the Communist Party of China for provincial and ministerial level leading cadres that we must adhere to the dialectical unity of breaking and standing, break and stand simultaneously, establish before breaking, actively and proactively establish what needs to be established, timely establish what needs to be established on the basis of establishment, and achieve rapid and steady reform in the unity of breaking and establishing. 'Breaking' and 'standing' are concepts in traditional Chinese culture that describe the state of development of things, and they are also an important relationship in dialectical materialism, embodying the path of development that combines breaking and standing, and innovation and renewal. 'Breaking' represents the destruction and transformation, which is the criticism and negation of old ideas, systems, or institutions; 'Li' represents the establishment and consolidation, which refers to seeking new ideas, establishing new systems, and forming new mechanisms in the continuous exploration of social practice. Materialist dialectics holds that the development of things is a process of contradictory movement in which various factors in old and new things compete with each other, and in the cycle of breaking and standing, things continue to move forward. As the driving force for promoting the development of things, breaking and standing complement each other and are dialectically unified. 'Standing' relies on 'breaking'. Without breaking, one cannot stand. If the factors that hinder the generation and development of new things are not eliminated, new things cannot emerge and grow, and there will be no development and progress of things. On the contrary, 'breaking' also relies on 'standing'. 'Breaking' itself is not an end, but a means to serve 'standing'. The content, method, degree, etc. of 'breaking' should be selected according to the needs of 'standing'. 'Breaking' creates conditions and space for a new 'standing', and 'standing' is a transcendence and improvement of the previous' breaking '. Without establishment, it will inevitably lead to institutional deficiencies and social disorder; Only standing without breaking will inevitably lead to the old system not being eliminated and the new system being difficult to build. The general law of the development of things is that breaking is the beginning of establishment, standing in the midst of breaking, and advancing in the unity of breaking and establishment. Since its establishment, the CPC has led the people to cut through the thorns, break through the old and build a new one, forge ahead and forge ahead. It is not only good at breaking the old world, but also good at building a new one. Since the reform and opening up, our party has been based on the reality of the primary stage of socialism, and in the dialectical unity of breaking and establishing, has led the reform from rural areas to cities, from coastal areas to inland areas, and from the economic field to other fields. Practice has fully proved that "simultaneously breaking through and establishing, establishing before breaking down" is an important strategy for promoting reform, and it is also a successful experience for China to achieve rapid economic development and long-term social stability. Socialism with Chinese characteristics has entered a new era, and our party has deeply grasped the historical trend and current requirements, embarking on a new journey of comprehensively deepening reform and systematically designing and promoting reform in the new era. General Secretary Xi Jinping has explicitly called for the important method of deepening institutional and mechanism reforms in various fields to be the combination of breaking and establishing, and establishing before breaking. Establish a new development concept and break the "GDP only theory"; Establish a system of integrated urban-rural development and overcome the drawbacks of the dual urban-rural structure; Establishing new quality productivity and weak ability to break through original innovation; Establishing a clear and upright wind, breaking through the stubborn diseases of the "four winds"; The establishment of a fair, efficient, and authoritative socialist judicial system with Chinese characteristics, and the elimination of the shortcomings that affect judicial fairness and restrict judicial capacity... It is precisely by adhering to the scientific orientation of "simultaneously breaking and establishing, first establishing and then breaking" that we actively establish what needs to be established, and resolutely break down what needs to be broken on the basis of establishment. Only then can we focus on solving the bottlenecks and difficulties in building a new development pattern and promoting high-quality development, the pain points and difficulties in the development environment and people's livelihood fields, and the focal hot issues that violate social fairness and justice, and promote reform to continuously achieve new results in "getting the law". At present, further comprehensive deepening of reform has entered the "tough period" and "deep water zone". The depth, breadth, and internal and external environment of reform have shown unprecedented new changes, making it more difficult to balance various interests and coordinate various relationships. The complexity, systematicity, and rule of law of reform are stronger, and whether it is broken or established, it tests the wisdom, courage, and responsibility of reformers. Reform has direction and principles. No matter how the reform is carried out, we must adhere to the comprehensive leadership of the Party, Marxism, socialism with Chinese characteristics, and people's democratic dictatorship, with the promotion of social fairness and justice, and the improvement of people's well-being as the starting point and foothold. These are all fundamental, directional, and long-term measures that reflect the nature and purpose of the Party, are in line with China's national conditions, and are in line with the fundamental interests of the people. At any time and under any circumstances, there must be no wavering, and we must always firmly establish them. Adhering to the overall goal of further deepening reform comprehensively, we will not waver, deviate from the track, stir up, or pause, and ensure that reform and opening up move in the right direction. Reform is meaningful only when it is for the people; Only by relying on the people can reform be motivated. We should plan and promote reforms from the perspective of the overall, fundamental, and long-term interests of the people, and focus on finding the key points and breakthroughs for reform from the urgent needs and concerns of the people. We should take promoting social fairness and justice, and enhancing people's well-being as the starting point and foothold, and effectively achieve reform for the people, reform relying on the people, and reform achievements shared by the people. Further deepening reform comprehensively is a complex systematic project, and promoting reform and development, adjusting interest relationships, and affecting the whole system, especially requires the use of the methodology of "breaking through and establishing simultaneously, establishing first and then breaking down". The concept of 'first standing' reflects a greater emphasis on system integration, enhancing the systematic, holistic, and collaborative nature of reform, while 'later breaking' emphasizes problem orientation, with solving prominent problems as the breakthrough and main focus. We must not only prevent blind and impulsive large-scale destruction, but also oppose fragmented destruction that lacks connection and unity. We must also put an end to the rush for quick success and instant benefits of destroying before establishing or destroying without establishing. Adopting the principle of 'simultaneously breaking through and establishing, establishing first and then breaking down', we should grasp the timing, degree, and effectiveness, plan ahead and take gradual steps, coordinate the dialectical relationship between new and old, stability and progress, current and long-term, global and local, macro and micro, and use the transformative power of breaking through and establishing to promote further comprehensive deepening of reform and achieve stability and long-term goals. (New Society)