在金融市场迅速发展、金融创新不断发生的条件下 ,如何以马克思劳动价值论为基础完整地阐述金融资产的“价值”和价格 ,是一个如何把马克思劳动价值论贯彻到底的问题。本文根据马克思的思想和前人的研究成果 ,对金融资产的性质进行了具体的分析 ,并从质和量两个方面探讨了金融资产的虚拟价值和市场价格 Under the condition of rapid development of financial markets and constant financial innovation, how to fully expound the “value” and price of financial assets on the basis of Marx’s labor theory of value is a question on how to carry Marx’s labor theory of value to the bottom. Based on Marx’s thought and the predecessor’s research results, this paper analyzes the nature of financial assets in detail and probes into the virtual value of financial assets and the market price from both qualitative and quantitative aspects