Abstract: The two different theories of new democatic society of "the general line of transition period" put forward by Mao Zedong and "consolidate new democratic system" by Liu Shao-qi are made comparison. The New Democratic Social outlooks of Mao Zedong and Liu Shaoqi are both originated from the transitional theory of Marxism and the revolutionary theory of New Democracy of Mao Zedong. Both the practical goals and the essentials are in common, which are for the transition to the socialism. But the details of the two theories are different, which results from the different understanding to the transition. The two theories reflect different theoretic characteristics: stable and active.