Abstract: The theoretical logic of further comprehensively deepening reforms is rooted in the fundamental principles of historical materialism. The doctrine of social contradiction movement reveals the historical inevitability of advancing comprehensive reforms; the foundational standpoint of the mass view of history elucidates the people-centered value orientation inherent in these reforms; the holistic methodology of social organism theory demonstrates that deepening reforms is a systematic project spanning all domains and levels, necessitating emphasis on coordination and integration; while the Party's leadership provides the fundamental political guarantee for this endeavor. As a long-term and arduous undertaking, the further comprehensive deepening of reforms requires adherence to historical materialism as its guide—grasping the dynamics of social contradictions, maintaining a people-centered approach, emphasizing systemic coordination, and upholding Party leadership—to navigate the reform tide of the new era with clarity of direction and ultimately realize the great rejuvenation of the Chinese nation.