本文通过对马克思《莱茵报》期间的政论、书信以及相关的历史文献的分析和梳理,认为应该对晚期莱茵政论中的“范畴论批判”引起重视,并将其与论述“物质利益”的文章结合起来,重新认识马克思《莱茵报》时期的“从唯心主义向唯物主义转变”的思想进程。 Through analyzing and combing the political theory, correspondence and relevant historical documents during Marx’s “Rhine Newspaper”, this paper argues that attention should be paid to “criticism of category theory ” in the late Rhine’s political theory, which should be compared with “material interests ”Article, re-understanding of Marx “ Rhine News ”period “ from idealism to materialism ”thought process.