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该书是日本左翼批判理论的代表柄谷行人迄今为止最重要的理论著作。面对冷战格局解体和马克思主义未曾有过的危机，作者参照康德的"整合性理念"试图重建"共产主义道德形而上学"。同时，依据"交换形态"论提出独创的资本-民族-国家三位一体说。作者认为，要彻底颠覆这个环环相扣的三位一体牢固结构，有效地形成针对当代资本帝国的对抗运动，有必要重新恢复马克思政治经济学批判的方法论，以确立对抗运动的哲学、政治学基础。
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