| Labour value is a basic theoretical question of political economy as well as a realistic problem in the developing socialist practice. Marx set up scientific labour value theory in the 19th century, critically inheritting the classical political economic school; But we must see that the current social labor has differed much from what it was in Marx's era. With the development of science, technology and the progress of productivity, the forms of working have been varying constantly, and the content of working has developed from manual labor, which merely produces material goods, to labours which offers service products, create information and technology or coordinate organizational management. The proportion of such labours has been rising constantly, which have already begun to play an important role in the production process. These new changes will surely exert a far-reaching influence on creating and producing value, and are already a new challenge to Marx's labour value theory . therefore, it is a must to deeping the understanding of labour value theory , not only due to the need of developing Marxism theory itself, but also because of its realistic significance in China's socialist practice. To analyse the labour value theory, we need to break through the limitations of the explanation to it in the traditional political economy, so as to develop a scientific and accuate understanding on the existing basic categories and theories of Marx's labour value theory, and then excavates its inherent meaning and develops the parts which Marx did not launch further. At the same tine, it's necessary to understand the labour value theory and to develop it with new material and new views. This requires us to deepen our understanding of labour value theory, that is, to analyse the new subject put forward in socialist market economy system since the beginning of China's reform and open-up policy, and to form our own opinion on the question of value-creating in the circumstance of a rapidly-developing science and technology. This thesis mainly focuses on three questions: First, the source of value, whether Marx's activity working is still the only source of value; Second, creation of labour and value —the standard by which the productive-labour and unproductive-labour are distinguished; Third, creation and distribution of value. Firstly, we must see insist that activity working is the only source that creates value; Secondly, we must can not consider the work of the tertiary industry as a whole to be productive and unproductive ,it is a must to take varying situations into consideration; Finally, value-creation and value-distribution are two different categories, and the present characteristic of China's income distribution is distributing according to both work and working-elements. |