资本和剩余价值均属商品经济的范畴，它随商品经济的产生而产生，随商品经济的发展而发展，随商品经济统治地位的确立而确立。资本和剩余价值均具有两重属性，即一般性和特殊性。深刻认识资本和剩余价值的本质、属性，对构建社会主义市场经济体制具有重大的理论和实践意义。 Capital and surplus value belong to the category of commodity economy. They arise from the emergence of a commodity economy, develop with the development of a commodity economy, and are established as the dominance of the commodity economy. Both capital and residual value have the dual attribute of generality and particularity. Profoundly understanding the essence and properties of capital and surplus value has great theoretical and practical significance for building a socialist market economic system.