As an important concept of New-Marxism urban principle，Scale reconstruction begins to occupy this main study field.In this article，we try to clarify the ideological interconnection between Marx's Labor Value Theory and Scale Reconstruction theory in order that we can get new material support of theory tools for research and practice in China's city and region development.We suggest that Marx's Labor Value Theory has a great influence and makes further improvement of Scaling Reconstruction theory. Meanwhile，Marx's Labor Value Theory can also be put into analyzing thoroughly the current phenomenon such as financialization tendency in modern city and region development.