列宁逝世以后，布哈林继续坚持和捍卫列宁的新经济政策思想，并结合俄国的实际，针对当时苏俄国民经济发展中出现的一系列问题，总结过去经济建设中的经验和教训，系统地阐释自己的观点，从而形成了关于过渡时期的经济理论。这些理论观点可以简单概括为：社会主义革命和建设的发展因各国的社会历史条件不同而具有不同的“民族类型”；只有实现工业化，才能消除二元经济之间的差距；要使国民经济持续健康发展，必须重视市场调节的作用，使国民经济各部门之间保持综合平衡。

After the death of Lenin, Bukharin stuck to uphold and defend Lenin's new economic policy thinking and also formed an economy theory regarding transition period by combining with Russia’s reality, aiming at a series of issues occurred in Russia’s national economic development during the Soviet Union period, drawing lessons from past economic development experience, systematically explaining his views. These theoretical points of view can be simply summarized as follows: the socialist revolution and construction have different “ethnic types” due to different social and historical conditions of different countries; only the realization of industrialization can eliminate the gap between the dual economy; to sustain the healthy development of national economy, attention must be given to the role of market regulation, so that the overall balance among each department of the national economy can be maintained.