资本循环及其实现理论是马克思政治经济学中的经典理论,在经济快速发展,产业结构日益复杂,经营方式日趋多样化的今天,该理论依然是宏观经济政策制定者和微观经济管理者所遵循的主要理论之一。本文以马克思的这一理论为基础,通过对近年来我国经济发展状况的回顾及存在问题的分析,并利用这一理论对十二五规划中的相关政策进行解读,试图探求这一理论的普遍意义和与时俱进的科学品质。 The theory of capital circulation and its realization is a classic theory in Marx’s political economy. Today, with its rapid economic development, increasingly complex industrial structure and increasingly diversified operating modes, the theory is still followed by macroeconomic policymakers and microeconomic managers One of the main theories. This article based on Marx’s theory, through the review of the economic development in China in recent years and the existing problems, and using this theory to interpret the relevant policies in the 12th Five-Year Plan, trying to explore the general theory Significance and scientific quality of keeping pace with the times.