传承与超越：马克思虚拟资本理论的再认识

虚拟资本作为信用制度和市场经济制度的产物，在当代社会发展中仍发挥着重要的作用。文章阐明马克思虚拟资本理论的基本脉络，从本质上认识虚拟资本的新发展，进一步探讨该理论的几点当代价值：有助于资本市场理性创新；有助于健全金融风险监管机制；有助于激活虚拟经济发展基础；有助于促进我国市场经济健康发展。

Inheritance and Surpassing： Re-exploration into the Theory of Marx＇s Virtual Capital

Virtual capital as the product of the credit system and market economy system still plays an important role in contemporary society de- velopment. This paper highlights the basic context of the virtual capital theory of Marx and demonstrates the new development of virtual capital es- sentially. Moreover, we further explore of the contemporary value of the virtual capital theory, which contributes to innovating the capital market innovation rationally, improves financial risk monitoring mechanism, activates the base of virtual economy, and promotes the healthy development of China＇ s market economy.