十五届五中全会以来 ,有关深入认识劳动和劳动价值理论的研究讨论非常热烈。本文认为 ,综观目前已形成的研究成果 ,其中有十个方面的问题需要明确 ,包括深化什么内容 ,什么算价值 ,创造什么价值 ,如何创造价值等 Since the Fifth Plenary Session of the 15th CPC Central Committee, there has been a lot of research and discussion on deepening understanding of labor and labor value theory. This article argues that, judging from the research results that have been formed so far, there are ten aspects that need to be clearly defined, including what is deepened, what value is calculated, what value is created, and how is value created