哲学研究

改革开放四十多年取得的巨大实践成就，彰显了在中国式现代化进程中创新资本理论的重要性。当前，如何将实践层面的成果提升为系统性理论，并在返本开新中运用唯物史观分析和阐释新的实践形态，从而为中国式现代化进程中资本健康发展提供理论指引，已成为亟待解决的理论问题。本文在深度剖析马克思资本理论核心要义的基础上，立足中国特色社会主义伟大实践，从理论层面重点探讨社会主义市场经济条件下的资本何以可能、社会主义市场经济条件下资本范畴的具体内涵、社会主义市场经济条件下的资本与资本主义社会条件下的资本存在何种本质区别等系列问题，以期深化对社会主义市场经济条件下的资本理论的认识。

The great practical achievements in more than 40 years of Reform and Opening Up have highlighted the great significance of innovating the theory of capital in the process of Chinese-style modernization. It is an urgent theoretical issue at present to translate practical achievements into theoretical ones,and to establish both a historical materialist analysis and an interpretation based on new practices by returning to the fundamentals and making innovations,so as to provide theoretical guidance to the sound development of capital in the course of Chinese-style modernization. By interpreting the essence of Marx's theory of capital and keeping a foothold in China ' s pioneering historical practice,this paper focuses on three key issues: the possibility of capital under the socialist market economy,the specific connotation of the category of capital,and the essential differences between capital under the socialist market economy and that in capitalist societies,with the aim of deepening our understanding of the theory of capital under the socialist market economy.