马克思精神生产理论是唯物史观的核心组成部分,其形成过程历经萌芽阶段–全面建立阶段–深化发展阶段。精神生产的涵义、精神生产与分工、物质生产与精神生产的关系等构成马克思精神生产理论的主要内容。进入新时代,马克思精神生产理论对于社会主义文化强国建设具有重要的指导意义。因此,在马克思精神生产理论的指导下,我们要坚持物质生产与精神生产协调发展,加强中国特色社会主义文化建设、提升文化软实力,推动世界文明交流互鉴。Marx’s theory of spiritual production is a core component of the materialist conception of history, and its formation process has gone through the stage of germination, the stage of full establishment and the stage of deepening development. The meaning of spiritual production, spiritual production and division of labour, and the relationship between material production and spiritual production constitute the main contents of Marx’s theory of spiritual production. Entering the new era, Marx’s theory of spiritual production is of great significance in guiding the construction of a strong socialist culture. Therefore, under the guidance of Marx’s theory of spiritual production, we should insist on the coordinated development of material and spiritual production, strengthen the construction of socialist culture with Chinese characteristics, enhance cultural soft power, and promote the exchange and mutual understanding of world civilizations.