《资本积累论》是罗莎·卢森堡最著名的经济理论著作。在这部著作中,卢森堡以马克思再生产理论为中心,提出在只有工人和资本家两个阶级的封闭的资本主义环境中资本积累无法实现的观点,强调非资本主义市场是解决资本积累问题不可或缺的因素。这部著作发表后,引起当时理论家的广泛关注,争论不断。用历史的眼光来看待卢森堡资本积累理论的价值及其所做出的贡献,对于我们认识当代国际资本的本质,反思全球化与中国的社会主义市场经济发展具有重大的理论意义和现实意义。 “Capital accumulation theory” is the most famous economic theory of Rosa Luxemburg. In this book, Luxemburg, taking Marx’s reproduction theory as the center, put forward the view that capital accumulation can not be achieved in a closed capitalist environment where only the two classes of workers and capitalists can be realized. It emphasizes that the non-capitalist market is indispensable for solving the problem of capital accumulation the elements of. After the publication of this work, it attracted the widespread attention of theorists at that time, and the controversy continued. Looking at the value of Luxembourg’s capital accumulation theory and its contribution from a historical perspective is of great theoretical and practical significance for us to recognize the nature of contemporary international capital, reflect on globalization and China’s socialist market economy.