本文以马克思的主客体统一观为指导，对现代西方马克思主义者关于主客体关系的论述，进行了分析和批判。文章指出，马克思的主客体辩证统一观，不仅终结了近代哲学的笛卡尔主义传统，而且在深广的意义上与共产主义理论取得了同构。而西方马克思主义者重蹈了黑格尔的覆辙，再度停留在哲学意义上解决主客体统一问题，把客体消溶、统摄于主体，没有真正解决主体与客体、理论与实践的辩证关系，尤其缺乏正确的实践论。 This article takes Marx’s concept of the unity of subject and object as the guidance, analyzes and criticizes the discussion of the relationship between subject and object of modern Western Marxists. The article points out that Marx’s concept of dialectical unity of subject and object not only ends Cartesian tradition of modern philosophy, but also acquires isomorphism with communist theory in a broader sense. However, Western Marxists repeat Hegel’s mistake and stay in a philosophical sense to solve the issue of the unity of subject and object, dissolving and classifying the subject as the subject without really solving the dialectical relationship between subject and object, theory and practice, especially the lack of Correct practice theory.