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马克思的利润平均化理论揭示的资本、劳动力等生产要素在不同产业或部门之间流动和重组的规律，对于认识当前我国的经济结构调整和产业重组有重要启示。我国当前正处在经济转轨时期，推动结构调整和产业重组的首要任务是培育和催化资本流动和重组的必要条件，突破制约经济结构调整和产业重组的体制性障碍。
Marx’s theory of profit averaging reveals that the law of the flow and reorganization of capital, labor and other factors of production in different industries or sectors reveals important insights into the current economic restructuring and industrial restructuring in China. At present, our country is in the period of economic transition. The primary task of promoting structural adjustment and industrial restructuring is to cultivate and catalyze the necessary conditions for capital flow and restructuring and to break through the institutional obstacles that restrict economic restructuring and industrial restructuring.