《资本论》是马克思用毕生精力浇铸的一部伟大科学巨著,它一经问世,便强有力地推动了人类社会的进步,对整个世界产生了深远的影响。《资本论》既是无产阶级进行社会主义革命、争取自身解放的指路明灯,也是建设中国特色社会主义的理论指南。本文简要介绍《资本论》的写作背景和过程、理论体系,并说明它在理论和实践方面的强大生命力。 “Capital Theory” is a great scientific masterpiece molded by Marx with his lifelong energy. When it came out, “Capital Theory” vigorously promoted the progress of human society and had a profound impact on the entire world. Capital is not only the guiding light for the proletariat to carry out the socialist revolution and for its own liberation, but also the theoretical guide for building socialism with Chinese characteristics. This article briefly introduces the background and process of writing the theory of capital and its theoretical system, and illustrates its strong vitality in both theory and practice.