劳动和劳动价值理论问题是涉及新形势下经济和社会发展的深层次理论问题。改革开放进程中的不少疑难问题都与这一问题有关。深化对这一问题的研究认识 ,关系到改革开放与现代化建设的全局 ,有着重要的历史和现实意义。 The theoretical issue of labor and labor value is a deep theoretical issue that involves the economic and social development in the new situation. Many difficult problems in the process of reform and opening up are related to this issue. Deepening the study and understanding of this issue has an important historical and practical significance as it relates to the overall situation of reform and opening up and the modernization drive.