简单劳动与复杂劳动是马克思劳动价值理论中的一对重要概念。本文从市场经济的视角,从五个方面阐明了对这两个概念的理解与思考,即二者区分的相对性、二者衡量的科学性、二者与社会收入的关系、科技与管理的复杂性与收入,以及信息咨询产业同样创造商品的价值。 Simple labor and complicated labor are a pair of important concepts in Marx’s labor value theory. From the perspective of market economy, this article clarifies the understanding and thinking of these two concepts from five aspects: the relativity of the two, the scientificity of the two measures, the relationship between the two and social income, the relationship between science and technology and management Complexity and income, as well as the information consulting industry, also create the value of goods.