《资本论》和社会主义市场经济论是马克思主义经济理论发展史上的两个最伟大的理论成果。《资本论》是社会主义市场经济论产生的理论基础 ,社会主义市场经济论则是《资本论》的继承、发展和创新。它们一脉相承 ,构成了马克思主义政治经济学的理论体系 ,是人们进行社会主义革命和建设的强大思想武器 Capitalism and the theory of socialist market economy are two of the greatest theoretical achievements in the history of the development of Marxist economic theory. “Capitalism” is the theoretical basis for the emergence of the socialist market economy and the socialist market economy is the inheritance, development and innovation of “capitalism.” They are of the same strain and constitute the theoretical system of Marxist political economy and are powerful ideological weapons for people to carry out socialist revolution and construction