马克思的《资本论》,将资本主义社会作为研究对象,研究了资本主义生产方式以及与它相适应的生产关系和交换关系,阐述了资本主义剩余价值的来源以及资本主义生产的本质,剩余价值理论由此而形成。然而理论界对于社会主义社会是否存在剩余价值存在争议。剩余价值是发达商品经济条件下特有的产物,市场经济是发达的商品经济,可见剩余价值在我国社会主义市场经济条件下的存在具有其客观必然性。 Marx’s “capital theory” takes capitalist society as the research object, studies the capitalist mode of production and the relations of production and exchange with it, expounds the source of capitalist surplus value and the essence of capitalist production, the surplus value Theory thus formed. However, there is controversy about whether there is surplus value in the socialist society in theorists. The surplus value is a peculiar product of the developed commodity economy. The market economy is a developed commodity economy. It can be seen that the existence of surplus value under the socialist market economy in our country has its objective inevitability.