馬克思在《1857—1858年經濟學手稿》導言中發現,抽象概念在現代社會成為直接的現實存在,這是黑格爾"思想的真正客觀性"得以可能的現實基礎。馬克思在《資本論》中立足資本運動,發現資本邏輯與黑格爾辯證法的結構相似性,因而黑格爾辯證法是敘述資本運動的恰當理論形式。在《資本論》的透視下,黑格爾辯證法是資本主義的無意識表達。然而,資本邏輯與黑格爾辯證法存在原則性區別。這種原則性區別的彰顯,源于馬克思深入到了資本運動的實體性內容,而非以辯證法為先行的抽象形式對資本運動加以知性理解。在資本自我運動的實在主體基礎上,《資本論》完成了對黑格爾辯證法的合理重構。

In the introduction to the Grundrisse,Marx discovers that the abstract concepts become directly into reality in modern society,which is the practical foundation of Hegel’s "objectivity of thinking. "Marx also discovers in Das Kapital that there has a structural similarity between the logic of capital and Hegel’s dialectics on the basis of capital movement. Therefore,according to Marx,Hegel’s dialectics is an appropriate form to describe capital movement. However,there is an essential difference between capital logic and Hegel’s dialectics,which stems from the fact that Marx has deeply engaged in investigating substantial content of capital movement rather than applying dialectics as an abstract form to capital movement. Based on the "real subject,"Marx completes the rational reconstruction of Hegel’s dialectics in Das Kapital.