Adhering to the rational spirit of criticism, Marx wrote “Capital” with outstanding creativity, which is a theoretical model of “capital criticism”. As Lenin pointed out in his “Philosophical Notes”, in the process of unfolding the “logic of Capital”, Marx “absorbed all valuable things from the dialectical logic pioneered by Hegel and developed these valuable things”. On the premise of critically reflecting on the “ideological reversal” caused by Hegelian idealist dialectics, a thorough examination of the “conceptual logic” in Marxist economic methodology, which stipulates the “contradictory movement” of the capitalist economic system from concrete to abstract, and then from abstract to concrete, can be expanded into four levels of “concept movement”: “criticism of old concepts”, “regulation of new concepts”, “transformation of concepts”, and “transformation of concepts”. By elucidating the core position of the concept of “surplus value” in the logical argumentation system of “Capital”, this paper rejects and negates various ideological defenses in contemporary capitalist defense, and thoroughly demonstrates Marx’s concept of “surplus value” from the perspective of “conceptual logic”. A comprehensive critique of capitalism achieved by a scientific theoretical system The breadth and depth.

　　Editor: Zhong Yao  Wei Xiaoxue

　　From: Contemporary Economic Research.2024.No.7.