A Study on Marxist System of Profit and Its Value at Present, a newly published book by PhD Long Yingwei, has set up the theoretical structure of Marxist Profit Mechanism in a scientific way by the methodology of dialectically uniting text and reality. This book emphasizes the basic role of “material production” and the basic value of “people foremost” in the development, furthermore, to advance the Marxist theory of profit, showing a clear practical significance in the great process of comprehensive deepening reform and opening up.