Abstract:Marx had said that the wages of managers would take place of the income of enterprisers , the capitalists would disappear in the course of production and only the managers left , he pointed out it would be a trend .Acconding to Marx' s thought and taking into account the new situation in socialist market economy, we should re -researchMarx' s theory of commodity value composition , that is to say , we divide “v” and “m” acconding to income , not calss status .So we can make distribution relation clear in theory .