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马克思的《1844年经济学哲学手稿》，通过对黑格尔唯心主义的精神（劳动）能动性的改造吸收，确定了人的自由而有意识的实践活动本质；通过对费尔巴哈唯物主义的抽象自然现的克服，确立了客观世界（包括社会和自然界）是人的现实的活动对象的性质；以人的实践的本质力量的对象化和人对实践过程中异化现象的克服的统一，揭示了实践过程和实践本质的区别和联系。从而为实践唯物主义哲学观的建立作了充分的酝酿准备。
Marx’s Economic and Philosophical Manuscripts of 1844, through the transformation and absorption of Hegel’s spiritualism (labor) initiative, determined the nature of man’s free and conscious practice. By abstracting Feuerbach’s materialism The overcoming of nature has established the nature of the object of activity in which the objective world (including society and nature) is human reality; the unification of the objectification of the essential forces of human practice and the overcoming of alienation in the process of human beings reveals that Differences and relations between practice process and practice essence. Thus fully prepared for the establishment of practical materialism philosophy.