党的十八届三中全会向全国人民提出了全面深化改革的伟大历史任务,三中全会的决定是根据马克思主义实践观作出的正确决策,体现了马克思主义实践观重要的当代价值和伟大发展,本文对马克思主义实践观在我国改革开放开始、发展、深化几个发展阶段的重要意义,从理论根据、成功保证、指导意义三个方面阐述马克思主义实践观的当代价值与发展。 The Third Plenary Session of the 18th CPC Central Committee has proposed to the entire people the great historical task of deepening the overall reform. The decision of the Third Plenary Session is based on the correct policy made in the Marxist practical concept and reflects the important contemporary values ​​and great development of the Marxist practical concept. , This article elaborates the contemporary value and development of Marxist practice view from three aspects: theoretical basis, successful guarantee and guiding significance in starting, developing and deepening the stages of our country’s reform and opening up.