马克思以狭义劳动价值论创建了狭义政治经济学的科学完整体系,但同时简化了对于人力资本经济范畴的认识。文章则从马克思已有的方法论出发,试图将当代西方经济学的人力资本概念重新马克思经济学化,并据此抽象出“非人力资本劳动要素”和“人力资本劳动要素”这两种不同的抽象劳动范畴,作为对劳动价值论的深化认识及现代阐释。文章相应地形式化了有人力资本劳动要素参与的价值创造的实现过程。 Marx established the scientific complete system of narrow political economy with narrow labor value theory, but at the same time, it simplified the understanding of the economic category of human capital. Based on Marx’s existing methodology, the article attempts to re-Marxist the concept of human capital in contemporary Western economics and abstract the two different “non-human capital labor elements” and “human capital labor elements” Abstract labor category, as a deeper understanding of labor theory of value and modern interpretation. Correspondingly, the article formalizes the process of realizing the value creation with the involvement of human capital labor.