Abstract: Marx's banking theory is an important part of the Marxist economics. As argued by Marx, the formation of the banking system is premised upon the following five socioeconomic conditions: the transformation of interestbearing capital to moneydealing capital, the full development of the credit mechanism based on the commercial credit, the sufficient presence of the monetary demand, the multiple deposit channels for and increasing amount of the money flow, and the adequate development of bookkeeping. Marx presented a systematic elaboration of the operation mechanism of the banking system from three perspectives: the emergence of the bank credit, the functioning of the credit money, and the creation mechanism of the credit money. Marx fully recognized the positive role of the bank credit mechanism, but also revealed its negative effects in the capitalist mode of production. Marx's banking theory is of important guiding significance for China in the process of deepening the financial supplyside structural reform. Specifically, China needs to further improve its financial statistics and make up for the inadequacy in the financial data. It is also necessary to facilitate the development of the commercial credit and consolidate the foundation of the bank credit. And China should also optimize the payment mechanism to prevent systematic financial risks.

Key words: Marx, banking theory, practical value

摘要： 马克思的银行理论是马克思主义经济学的重要组成部分。马克思认为，银行体系的形成需要五个方面的经济社会条件，即生息资本向货币经营资本的转化、以商业信用为基础的信用机制得到充分发展、货币需求已充分展开、货币流通中的贮藏渠道多元展开且数额持续扩大、簿记机制有了充分拓展。他从银行信用的形成、信用货币的运行和信用货币的创造机制等三个方面系统阐发了银行体系的运行机理，既充分肯定了银行信用机制的积极作用，又指出了它在资本主义生产方式中的负面效应。在深化金融供给侧结构性改革过程中，马克思的银行理论具有重要的指导意义，具体表现在：进一步完善金融统计、弥补金融数据短板，推进商业信用发展、夯实银行信用基础，以健全支付机制为抓手、防范系统性金融风险等方面。

关键词: 马克思, 银行理论, 实践价值