Deng Xiaoping’s theory of the socialist value is one of the important results of Marxist theory of value, it is intrinsically the same with Marxist theory of value, specifically, on the four levels of enriching and developing Marxist theory of value. Under the new changes in the field of ideology, in order to occupy the commanding heights of the ideological and political education for young students, we should pay attention to study Marxist theory of value, with particular emphasis on the relationship of Marxist theory of value and socialist theory of value.