There are plenty of examples in the world communist movement, in which reformist and liquidationist trends have occurred in the hours of defeat of revolution, extensive reactionary offense and crisis and the setback. Today's worldwide counterrevolution has once again provided fertile land for reformism and liquidationism in the communist movement the world over. In this context, several revolutionaries of the past years have, in the foundation of petty bourgeois thinking in Nepal, become today the worshippers of reformism. The establishment of so-called bourgeois parliamentary system, which is intermingled with imperialism and feudalism in thousands of ways, has provided additional help to expand reformism and liquidationism. It is necessary on the part of each communist, who wishes to adopt revolutionary Marxism heartily and accordingly propel forward Nepalese revolution as an inseparable part of world proletarian revolution, to widen, intensify and deepen the ideological struggle against reformism and liquidationism as an urgent, important and unavoidable task today.
There is a danger of the Nepalese revolution being pushed away for more years if the revolutionaries fail to defeat reformism. Realizing this danger, our Party has been emphatically raising the importance that the communist revolutionaries must come forward to push ahead the struggle against reformism.

 The overall practical expression of right revisionism is reformism. Liquidationism is a form of reformism, which shows up in a particular situation of ups and downs of the movement. It is evident here that reformism and liquidationism do not represent dialectical materialist proletarian outlook. Reformists and liquidationists do not dare to disagree with this reality due to the theoretical victory of Marxism over capitalism. They cannot place their clear concept opposing Marxism as Bernstein could. Now the situation has been pushed ahead up to such a level that they have been compelled to pursue reformism and liquidationism in new forms by opposing the entire opportunists including Kautsky and Trotsky. Right revisionism has a particularity to fulfill their bourgeois class interest according the space, time and situation by presenting the old tendencies in new and different forms. Therefore the revolutionaries should continue unmasking on the basis of Marxist theory, different forms of reformism and liquidationism that appear in the particular situation of development of class struggle. Opportunism, when defeated in one form, mandatorily appears in another form.

 The reformists pretend to have opposed reformism theoretically within the communist movement today. They show off to have agreed with Marxism. It is not this much only. They fulfill their vested interests by emphasizing to have developed Marxism creatively and to have correctly analyzed the concrete situation. In this situation, how to identify reformist, liquidationists from Marxists? For this, we should look at them from theory to practice and should comeback from practice to theory. Even though the reformists support this or that part of revolutionary theory they cannot apply that in practice. Therefore, their theory is most correctly expressed from the practical life and daily conduct to which the every individual and the party adopt. Until we fail to read it correctly we cannot understand opportunism and defeat it. Reformism does not accept the necessity and significance of qualitative change in the development of every matter, event and the process. It has already been said before that reformists within the movement do not accept it theoretically in the case of social development. They refuse it in practice. How does it take place? The reformists do so by removing or keeping away the ultimate goal every time from the movement, opposing always to raise revolutionary demand and slogan in it and opposing revolutionary forms of struggles. What Lenin has taught us is that if anybody shows to have opposed reformism but keeps revolutionary goal, demand and slogans away from the movement, it is itself a reformism. Those who sacrifice future in the name of immediate advantage are reformists.

 The reformists, opposing organized propaganda on the necessity of armed revolution, pushing always the revolutionary preparation back emphasize always in practice to peaceful, legal and parliamentary struggles. They apprehend the question of armed revolution only as a 'pipe dream' and 'revolutionary phrase-mongering'.

 The reformists want to bring in more voters by making a loose and anarchist mass party, not a disciplined and militant one, because they always emphasize on to the reformist and parliamentary struggles. They regard the proletarian discipline as the bureaucratic one. They are so individualist that they challenge the whole party, threaten and remain passive if it does not agree with them. Honest and disciplined cadres, who work actively for revolution, seem to be submissive and blind supporter in the eyes of the reformists. Those, who are shrewd, loquacious and want to come in publicity, are capable in their view. By doing so, they continue to follow the same bourgeois outlook and style of work that thinks of the people as a crowd to which a few clever and artful persons handle.

 In the history of 44 years, reformist disease has been dominant in the Nepalese communist movement. Instead of raising revolutionary tactics of the proletariat class, to be confined within reformist demand in 1990 Movement of establishment of multiparty system that works for the interest of reactionary class, to be progressive by forming a reactionary constitution, to aspire to join the reactionary cabinet and shoot the people, to say Marxism applies in this way in Nepal and to move on saying that the parliamentary system is progressive; all these are manifestations of naked type of reformism.

 After 1990, the reformists in Nepal have appeared extensively in the form of liquidationism. Different symptoms of this are explicitly being observed. One of the main particularities of liquidationism is the process of registering Party legally under the reactionary system by ending the clandestine system of Party. The question of ultra-right revisionists is far away, those who claim oneself revolutionary have generally given open and a legal form to the party even though they have not registered or not been able to do so. When party has been opened under the reactionary rule and in a situation encircled by imperialism at that time all the things of armed revolution, illegal struggle and radical change become a lie. By opening and legalizing the Party and conducting the entire activities according to this or by trying to do so, the reformists today are following the path of liquidationists.

 Today, being terrified of imperialist onslaught and setback of the proletarian revolution  several revolutionaries of yesteryears have lost their general sense. They have now lost faith towards Party, revolution and the people. The peoples of such trends, who are making efforts of finding reason of counterrevolution by going deep into the unknown ocean of study and investigation and by rising above the Party and revolution, are in reality representing reformism and liquidationism.

 Party, discipline, class struggle and work among the people have now become useless for several of those intellectuals, who regard themselves as Marxist priests. Today's necessity for them is to form a study group, dissolve party mechanism, run a paper and to maintain relation with right revisionists in thousands of ways. Some of the red preachers hold opinions like: this too is not correct, that too is not correct; I am also not correct and nobody knows which is correct. They are entertaining and assisting the reactionaries. This is too extreme and naked type of liquidationism witnessed in the Nepalese communist movement. It is clear that philosophically this is directly related with agnosticism. The one who, separating the questions of culture and morality from the relativity of the development of class struggle and, raising it to the level of religious preaching  maintains the life of a political tutor like that of the monastery head, also falls almost under this category.

 In order to fight against the aforesaid types of reformist and liquidationist trends the revolutionaries should proceed ahead from all the fronts of principle, politics and practice. For that it is inevitable to go on developing revolutionary struggle in practice by carrying out extensive study and discussion upon theoretical specificities of reformism, historical process of struggle against reformism in the international communist movement and its particularities in the context of today's world and our country.