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作者针对理论界普遍认为马克思主义的价值论是劳动价值一元论的观点提出了不同看法，认为马克思主义的价值论是劳动价值论和效用价值论的“二元互补”。为此，作者从马克思、恩格斯的原著引证分析指出，马克思的劳动价值论是从价值的生成即单纯的生产过程中考察得出的结论，若加入市场和竞争的因素，马克思主义的价值论还包含有效用价值论思想。
The author puts forward different views on the viewpoints that the theory of Marxism is generally regarded as a theory of labor value monism and that Marxist theory of value is the “dual complementarity” between labor theory of value and utility value theory. Therefore, from the citation analysis of Marx and Engels, the author points out that Marx’s labor theory of value is the conclusion drawn from the study of the formation of value, that is, the simple production process. If the factors of market and competition are added, the Marxist theory of value Contains the utility value theory.