当前学术界十分重视深化对社会主义社会劳动与劳动价值理论的研究和认识 ,许多学者提出了具有创新意义的见解 ,丰富和发展了马克思的劳动价值论。本文将探索劳动价值论与共享利益的关系 ,认为劳动价值论是共享利益的理论基础 ,进而论述共享利益理论的意义。一、共享利益的界定 At present, academia attaches great importance to deepening the study and understanding of labor and labor value theory in socialist society. Many scholars have put forward innovative ideas and enriched and developed Marx’s labor theory of value. This article will explore the relationship between labor theory of value and the shared interests, think labor theory of value is the theoretical basis of shared interests, and then discusses the significance of the theory of shared interests. First, the definition of shared interests