Abstract: In the first chapter of The poverty of philosophy, scientific discoveries, Marx criticize “Constitutive Axiology” written by Proudhon. It reveals the absurdity of Proudhon value antinomy. “Synthesis” of “form value” is not likely to solve the problem of poverty. Currency and any labor surplus cannot reasonably constitute the theory application. This not only plays an important role in eliminating the negative influence of Proudhon’s political economy, but also fully demonstrates Marx’s deepening understanding of value theory under the new historical view.