《资本积累论》是罗莎.卢森堡代表作之一,是对马克思主义经济学独创性思考。在这部著作中,卢森堡以马克思再生产理论为中心,探讨了资本积累和扩大再生产问题,提出在只有工人和资本家两阶级的封闭的资本主义环境中资本积累无法实现的观点,认为只有从剩余价值的实现、物质要素的获得和劳动力的供应等流通领域出发,才能解决资本积累问题;并强调非资本主义市场是解决资本积累问题不可或缺的因素。 “Capital accumulation theory” is one of the representative works by Rosa Luxemburg and is an original thinking on Marxist economics. In this book, Luxemburg focuses on the theory of Marx’s reproduction and explores the problem of capital accumulation and enlargement of reproduction. It argues that capital accumulation can not be achieved in a closed capitalist environment where only the two classes of workers and capitalists can be realized. Only when the surplus value , The acquisition of material elements and the supply of labor force in order to solve the problem of capital accumulation; and stressing that the non-capitalist market is an indispensable factor in resolving the problem of capital accumulation.