The thesis “Development of theoretical thought of the commissars of the Vietnam People’s Army nowadays” is the independent scientific research of the author which is done with the guidance of scientists and experts inside and outside the military. Development of theoretical thought of the commissars of the Vietnam People’s Army nowadays is a difficult work with large scale. To perform this subject, authors based worldview, scientific methodology of Marxism – Leninism and Ho Chi Minh’s ideology, the views of the Communist Party of Vietnam on the work of staff, the nature and role of theoretical thought. It is also based on the survey results, fieldwork in some army units; simultaneously, selectively inheriting the research results of a number of scientific projects concerned in Vietnam and in the world.