The CPP's ideology was taken largely from Chinese communism and adapted to circumstances in the Philippines. CPP chairman Sison's writings, which drew heavily on Mao Zedong's philosophy, provided the theoretical basis for the movement. Chief among them was Philippine Society and Revolution, published in 1970 under the pseudonym Amado Guerrero and often referred to as the CPP's bible. Sison characterized the Philippines as a semifeudal, semicolonial society "ruthlessly exploited" by United States imperialists, the "comprador big bourgeoisie," landlords, and bureaucratic capitalists. Armed revolution was viewed as the only way to overthrow the "United States-Marcos regime" (later the "United States-Aquino regime"), free the people from their oppression, and institute a people's democratic revolution. This proletarian revolution to overthrow the exploiting classes was to be propelled by an alliance between peasants and workers.

Sison's works outlined several important strategic maxims. The revolution had to be flexible, adapt itself to local situations, and employ self-criticism. CPP strategy emphasized political over military struggle. The key was to create a broad national alliance, establish front groups, and employ coalitions to broaden support for the CPP's revolutionary struggle. On the military front, the party adopted the Maoist principle of protracted people's war, attempting to establish a strong rural base and encircle the cities from the countryside. Finally, the CPP's chairman emphasized that the revolution must exploit the country's fractured geography by spreading throughout the mountainous island nation.

Data as of June 1991