深化马克思资本理论研究的现实意义是 ,对社会主义条件下存在并需要大力发展的私人资本及按资分配的收入的属性作出正确的价值判断。马克思对资本的界定有两个方面的定义 :一是资本一般 ,二是资本特殊。根据资本一般定义 ,确认公有资本概念 ,这又是新的资本特殊。在私营企业存在剥削关系。信用的发展导致虚拟资本的产生 ,因此出现执行资本职能的资本与不执行资本职能的资本的分离 ,私人资本不完全等于直接的雇佣劳动关系。私人购买股票、债券 ,持有企业股权都是发展私人资本的形式 ,资本雇佣劳动的场合取得的收入可以定义为剥削收入。资本被其他要素所雇佣所取得的收入 ,就不能一概认定为剥削收入。居民的银行存款、购买股票以及在企业中持有股权产生的利息、股息以及股票转让收入都是财产的所有权收入 ,不是剥削收入。 The realistic significance of deepening the study of Marx’s theory of capital is to make the correct value judgments on the private capital that exists under the condition of socialism and needs to be vigorously developed and on the basis of the property of income distribution according to the capital. Marx defines the definition of capital in two aspects: First, capital is common; second, capital is special. According to the general definition of capital, to confirm the concept of public capital, which in turn is a new capital special. There is exploitation in the private sector. The development of credit leads to the emergence of virtual capital, so the separation of the capital carrying out the capital function from the capital not performing the capital function appears. The private capital does not exactly equal the direct wage-labor relationship. Private purchases of stocks, bonds, and corporate ownership are all forms of private capital development. Income earned on the occasion of capital-wage labor can be defined as exploitation income. The income earned by the employment of capital by other factors can not be regarded as the proceeds of exploitation. Residents’ bank deposits, the purchase of shares and the interest accrued in holding shares in the enterprise, dividends and stock transfer income are property ownership income, not exploitation income.