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文章共分三个部分：第一部分分析了物质文明建设和精神文明建设各自在整个社会主 义建设中的重要地位，由此说明二者必须保持平衡发展；第二部分分析了精神文明内部思想道德建设 和教育科学文化建设的辨证关系，说明这二者也必须保持平衡发展；第三部分论证了坚持两个平衡发 展体现了重点论和两点论的统一。
The article is divided into three parts: The first part analyzes the important position of both the construction of material civilization and the construction of spiritual civilization in the entire construction of socialism, which shows that the two must maintain balanced development. The second part analyzes the internal construction of moral civilization And the education science and culture building dialectical relationship between the two must also be balanced development; the third part of the demonstration of the two balanced development demonstrates the focus of theory and the unity of two points theory.