Abstract: Against the backdrop of the development of digital economy, China still insists on advancing new industrialization, promoting the highend, intelligent and green development of manufacturing industry, and moving faster to boost the countrys strength in manufacturing. In order to make a rational and systematic interpretation, it is necessary to understand Marxs theory of industrial capital, fully draw on the theory and practical experience of the development of manufacturing industry in the West, especially the advanced manufacturing industry, consider the specific practices of the Chinese path to modernization, and adapt Marxs theory of industrial capital to the Chinese context and the needs of our times. Marxs theory of industrial capital based on the perspective of manufacturing industry reveals that industrial capital is productive capital, the basic form of capital, and clarifies the general principle that the manufacturing industry plays a fundamental role in the industrial capital sector. Theories summarized by Western scholars based on the experience of Western developed countries in developing manufacturing industries further validate the scientific nature of Marxs theory of industrial capital, and make new theoretical explanations and empirical examinations. They conclude that the strong manufacturing industry under the digital economy is still the foundation of economic development and growth, as well as the important source of scientific and technological innovation, providing broad application scenarios and data advantages for the development of digital economy. The Party continues to take measures of new industrialization, that is, focus on the real economy, accelerate the development of digital economy, promote the deep integration of digital economy and real economy, insist that the manufacturing industry forms the foundation for building the country and boosting its strength, and maintain the stability of the proportion of manufacturing industry in the economy, which are the inheritance and development of Marxs theory of industrial capital, thus promoting the adaptation of Marxist economics to the Chinese context and becoming an important part of Chinas independent economic knowledge system.

Key words: Marx's theory of industrial capital, digital economy, the fundamental role of manufacturing, making China strong in manufacturing

摘要： 在数字经济发展的时代背景下，我国仍然坚持加快推进新型工业化，推动制造业高端化、智能化、绿色化发展，建设制造强国。对此进行学理性系统性阐释，就需要科学认识马克思的产业资本理论，充分借鉴西方发展制造业，特别是先进制造业的理论和实践经验，结合我国推进中国式现代化的具体实践，推进马克思产业资本理论中国化时代化。马克思基于生产视角的产业资本理论揭示了产业资本是生产性资本，是资本的基本形式，以及制造业在产业资本部门中居于基础地位的一般原理，西方学者依据西方发达国家发展制造业的经验总结出的理论进一步验证了马克思产业资本理论的科学性，并对数字经济下发展先进制造业做出了新的理论阐释和经验检验，得出了数字经济下强大的制造业仍然是经济发展和增长的基础，是科技创新的重要源泉，也为数字经济发展提供了广阔的应用场景和数据优势。我们党始终坚持把发展经济的着力点放在实体经济上，加快发展数字经济，促进数字经济和实体经济深度融合，坚持制造业是立国之本、强国之基，保持制造业占比基本稳定等新型工业化举措，是对马克思产业资本理论的继承和发展，从而推进了马克思主义经济学的中国化时代化，成为中国自主的经济学知识体系的重要组成部分。

关键词: 马克思产业资本理论, 数字经济, 制造业基础地位, 制造强国建设