Abstract: Based on the rediscussion of the relationship between labor and wealth accumulation, Marx's criticism aimed at Programme of the German Workers' Party in his article "Criticism of the Gotha Programme". This paper reveals that to discuss labor in terms of value implies a capitalist socio-historical context, and breaks the inherent "universality of the value theory" among Lassalleans, thus highlights the wrong views of Lassalleanism on such issues as wage law and construction of socialist society. The principle of "distributive justice" fails to shake the foundation of the ownership of means of production, so the essential determination of its "justice" is only the "justice" demanded by capitalist society. Marx's identification has realistic significance in revealing the essence of current British and American political philosophy.