拉康的能指理论是众多关于语言符号的研究理论代表之一，但与大多数立足于语言分析学派的理论所不同的是，拉康的能指理论有其明显的哲学语境和深刻内涵。“能指”一词经拉康之手改造后具有语言学术语和精神分析学术语的双重内涵，并实现了二者的完美结合，成功的构造出一个全新的拉康式的结构主义精神分析学，显示出一种独具魅力的思维路径。 正是基于这一独特性和重要性，笔者力图以《拉康选集》为基础文本，介绍其理论的学术渊源，特别是其从索绪尔那里所受的直接性的启发，而后详细阐述并挖掘其能指理论的深刻内涵，最后则阐述其能值理论的研究意义：一方面是从横向角度简述能值理论在其自身理论体系中的地位；另一方面则立足于现代法国哲学的纵向发展角度，阐述拉康的能指理论在从结构主义向后结构主义的转化中所起的推动性的作用。 而最后关于其理论的意义评价的问题，由于各大学者对其学术地位和理论流派（结构主义还是后结构主义）存在一定争论，遂笔者主要从中立的角度指出其能值理论所暗含的后结构主义的种子。

Lacan's signifier theory is one of the many represents theories about the linguistic sign, but differ to most researchers based on language analysis theories, Lacan's signifier theory has its own obvious philosophical context and profound connotation.After Lacan's rebel transformation, the word "signifier" has linguistic terms and psychoanalytic terminology dual connotation, and has achieved the perfect combination of the two.This practice successfully constructes a new Lacanian structural psychoanalysis, which shows a unique charm of the thinking path. Considering the particularity and importance, the author,based on the text "Lacan anthology",tries to introduce the academic origin and theoretical background , especially the direct inspiration from Saussure, then in detail explores its profound connotation, finally elaborated its research significance: one is depiction the status in his own theory system from the horizontal angle; on the other hand, based on the modern French philosophy of longitudinal development angle, elaborated Lacan signifier theory plays a catalytic role in the transformation from structuralism to post-structuralism. On its evaluation problem of theoretical significance, due to having a big argument the for its academic status and academic genre ( structuralism or post-structuralism )among researchers, then the author mainly implies its contained a post-structuralist seed from the neutral point of view.