Following Hegel’s differentiation on state and civil society, Marx carries forward criticisms of liberal theory on civil society. In particular, he integrates the overcoming of civil society with the transcending of political emancipation. After 1844,Marx increasingly sums up civil society as economical relations, whose goal is not to peel off “ bourgeois society” in the political, right sense, but just to show that it exists in the social economical structure of capitalism. Marx points out that civil society and state are both the products of class society and they will inevitably wither away with the abolition of classes. His theory on civil society goes beyond two contrasting theory frames on civil society represented by Locke and Hegel, and provides significant resources for today’s theory controversy.