The topic delves into Marx's theory of value and surplus value. To help graduate students see the true origin and nature of value and surplus value in the market economy that is created by labor, and at the same time realize the motivations and downsides of pursuing surplus value in capitalist business activities. Thereby, helping the graduate student apply the knowledge of the subject to research the topic of the thesis related to the theory of value and the theory of surplus value, and at the same time solve the problems of practice related to the theory of value. theory of value and surplus value. At the same time, the theory of value and surplus value also provides basic knowledge for graduate students about economic theory in general and industry economic theory in particular, thereby serving as a theoretical foundation for research. study the economic sciences.