Abstract: Xi Jinping’s important remarks on regulating and guiding the healthy development of capital are the product of combining the basic tenets of Marxism with the reality of capital development under the conditions of socialist market economy with Chinese characteristics, and the latest theoretical achievements in the study of the capital theory of contemporary Marxist political economics. In terms of generative logic, these remarks are the product of our times of the Chinese interpretation of Marxist critical theory of capital. They have summarized the experience of the Communist Party of China in harnessing and transcending capital over the past century, and responded to the internal requirements of prosperity and development of socialist market economy. In terms of core essence, these remarks have profoundly answered the questions of realistic basis, fundamental guarantee, value criterion, recognition premise, key measures, crucial means, focus point and ultimate destination of regulating and guiding the healthy development of capital in the new era. In terms of value implication, they have not only promoted the concrete application of Marxist critical theory of capital and development of our times, but also led the study of capital theory of Marxist political economics in the new era to depth, which provide scientific theoretical guidance for effectively regulating and guiding the healthy development of Chinese capital.