马克思的剩余价值理论是其政治经济学的核心观点之一，也是马克思主义理论的重要组成部分。数字劳动作为当今社会一种重要的劳动形式，仍旧遵循着剩余价值理论。数字劳动中的剩余价值创造源于劳动者的智力、劳动时间和精力投入。然而，与传统劳动相比，其创造方式更加复杂且隐蔽，剥削形式亦发生了改变，从“他剥削”逐渐走向了“自剥削”。而在分配方面，数字资本往往占据主导地位，仍然是剩余价值分配的操纵者，劳动者获得的回报与所创造的价值不成比例。但数字劳动者的活劳动依旧是数字劳动中剩余价值的唯一源泉。数字劳动中剩余价值创造与分配二者关系紧密且不平衡，数字劳动中的剩余价值创造是剩余价值分配的基础，而后者也对前者具有能动的反作用，二者紧密结合并且相互影响。通过对数字劳动的剩余价值创造与分配二者关系进行探讨，旨在为新时代下马克思劳动价值理论与剩余价值理论发展创新提供资料。

Marx′s theory of surplus value is one of the core views of his political economics and an important part of Marxist theory. As an important form of labor in today′s society, digital labor still follows the theory of surplus value. The creation of surplus value in digital labor originates from workers′intelligence, labor time and energy input. However, compared with traditional labor, its creation mode is more complex and hidden, and the form of exploitation has also changed, from “exploitation from others” to “selfexploitation”. And when it comes to distribution, digital capital tends to dominate and remains the manipulator of the distribution of surplus value, with workers receiving returns disproportionate to the value created. However, the living labor of digital laborers is still the only source of surplus value in digital labor. The relationship between surplus value creation and distribution in digital labor is close and unbalanced. The surplus value creation in digital labor is the basis of surplus value distribution, while the latter also has a dynamic reaction to the former, and the two are closely combined and influence each other. The present study discusses the relationship between the creation and distribution of surplus value of digital labor, so as to provide materials for the development and innovation of Marx′s labor value theory and surplus value theory in the new era.