亚当·斯密在1776年出版的著作中对资本作了四种不同用途的划分,揭示了资本用途中的基础性投资与非基础性投资的区别,资本各种用途之间的相互密切联系,每一种用途存在的必要性,其思想超越了重商主义与重农主义的认识。马克思关于资本用途的划分与斯密的划分不相一致,但二者的研究都为以后的资本理论研究提供了重要的思想素材。同现代资本理论研究的内容相比,斯密关于资本用途的划分是最基础性的划分。 Adam Smith’s division of capital in four different uses in his 1776 book reveals the distinction between basic and non-basic investment in capital, the close connection between the various uses of capital, The necessity of each use exists beyond the understanding of mercantilism and agrarianism. Marx’s division of capital use is not consistent with Smith’s division, but both of them provide important material for the study of capital theory in the future. Compared with the content of modern capital theory, Smith’s classification of capital uses is the most basic division.