It is essential to develop the theory for the socialist transformation as the guide for permanent development, based on experience and accumulated knowledge, to orient our process of socialist socialisation with greater effectiveness and sustainability in current and future conditions. This text reflects on and presents proposals on conceptual elements present in the current Cuban process of transformations, and their expression in the terms that appear in the Island's governing documents, in the first place the new Magna Carta. We focus our attention on state work in socialist planning. Socialist planning is essentially a political task, the content of which is inextricably linked to that of the new type of state. From this comes the importance of the conceptualisation of the state, as an organisation of society and as a specialised political institution - the System of Popular Power - and the conceptualisation of the “work of governing” in a process of socialist transformation.