马克思的资本有机构成理论与其资本分类理论、剩余价值理论密切相关。马克思关于“资本有机构成越高利润越低”的著名论断,由于把“机器”与“劳动”这两大要素割裂开来、对立起来,同样不能成立。本文中,我们将通过实例推导对此进行解构,得出的结论是:资本有机构成变化与资本盈利变化无关;资本有机构成变化与剥削强度变化无关;资本有机构成变化与“一般利润率”升降无关。 Marx’s theory of organic composition of capital is closely related to his theory of capital classification and surplus value theory. Marx’s famous assertion that “the lower the profit is, the higher the organic composition of capital is,” the same argument can not be established because the two major elements of “machine” and “labor” are separated from each other. In this article, we will deconstruct this through case studies and conclude that the changes in the organic composition of capital have nothing to do with the changes in capital earnings; the changes in the organic composition of capital have nothing to do with the changes in the intensity of exploitation; the changes in the organic composition of capital and the “general profit rate ”Nothing to do with lifting.