本論文闡述連溫卿的社會主義與謝雪紅的共產主義思想。連氏為社會民主主義想者，特別是恩斯坦的修正主義，並信奉勞農派的政治思想也就是山川主義。連氏無產階級的戰略目標是社會主義革命。遲氏信奉臺灣民族形成論、民族主義自決論、反日本帝主義論，因此遲氏具臺獨思想。謝氏亦為臺灣民族形成論，是原來的中國民族和馬來；波里尼西亞系人混血而成為臺灣民族。應氏的臺灣革命論欲推動工農民主獨裁政權的臺灣革命。謝氏的政思想是臺灣獨立運動論進而以臺灣共和國的建立來對抗日本，以連續性來說謝氏也是鼓吹不同於中國民族的臺灣民族的臺灣獨立運動。謝氏的政治思想是臺灣共和建立論。謝氏的政治思想意欲建立臺灣共和國。

This report analyzes the political thought of Lian Wen-qing, the leader of the Taiwan social democracy. Hsieh Hsueh-hung was the leader of the Taiwan Communist Party. Hsieh had the theory of a Taiwanese nation.
Lian's political thought was the theory of social democracy. Lian did not want to attain the Taiwan Revolution by violence, but by election. Lian's political thought was the Yamakawaism. Lian didn't want the democratic revolution from bourgeoisie to bourgeoisie, but the social revolution from bourgeoisie to proletariat. Lian's political thought was the thought of Taiwan Independence. Taiwan's aborigines were Malayo-Polynesian. The voyage through the Taiwan Strait was dangerous and most of the China-Thibetan Han race from China to Taiwan in the Ming dynasty and the Ching dynasty were almost men. During a period of about 300 years, as a result of Taiwan's Han race intermarring with Malayo-Polynesian aborigines, the Taiwanese nation was established. Hsieh Hsueh-hung insisted on the Theory of Taiwanese Nation.
Hsieh's political thought was to establish a Taiwanese nation different from China because the Taiwanese nation was different from the Chinese nation. Hsieh had the theory of a Taiwanese Revolution. Hsieh's political thought was the theory of one-state revolution and the Taiwan Communist Party wanted a class struggle to strengthen the power of laborer, peasant and the bourgeoisie classes and established the despotic Soviet Government of laborers and peasants. Hsieh had the theory of a movement for independence. Hsieh's political thought was the continuity of the Republic of Formosa and the Taiwanese resistance of Japan and a movement for the independence of Taiwan by the Taiwanese nation. The political thought was the theory of the Republic of Taiwan. Hsieh insisted on the independence of Taiwanese nation and the building of the Republic of Taiwan.