基于马克思主义政治经济学视角，立足于马克思主义劳动价值论和剩余价值论，阐述数字经济助力乡村振兴的“价值生产”环节；数字经济助力乡村振兴的“价值分配”环节[1]。最终得出，数字经济已成为乡村振兴的重要驱动力，为农村经济结构的转型和产业升级注入了新的动力和活力。未来，应继续深化数字经济与乡村振兴的融合，优化资源配置，促进共同富裕，为实现中华民族伟大复兴的中国梦贡献力量。

From the perspective of Marxist political economy, and grounded in Marxist labor value theory and surplus value theory, this article expounds on the "value production" aspect of the digital economy's contribution to rural revitalization, as well as the "value distribution" aspect [1]. Ultimately, it is concluded that the digital economy has become an important driving force for rural revitalization, injecting new impetus and vitality into the transformation of rural economic structure and industrial upgrading. In the future, we should continue to deepen the integration of the digital economy and rural revitalization, optimize resource allocation, promote common prosperity, and contribute to realizing the Chinese Dream of national rejuvenation.