随着我国有中国特色社会主义事业的不断推进，改革开放日益深入到社会生活的方方面面，我国社会的利益群体进一步分化组合，利益格局发生重大变化，社会中的利益关系复杂化，一些利益矛盾冲突也日益凸现，甚至有激化的可能。如何协调利益关系、缓解利益矛盾，关系到我国的社会主义现代化建设的大局，影响着我国构建社会主义和谐社会的进程。因此以马克思的利益理论为指导，进行协调利益关系的实践，促进和谐社会建设有着重要的意义。本文正文共分三部分：第一部分：介绍马克思的利益理论的基本思想。马克思对利益问题的基本认识经历了从最初的带有理性色彩到用唯物史观阐述利益范畴的过程。在这一部分中还对马克思的利益理论的基本观点和其利益理论中的利益和谐的观点进行了简单介绍。第二部分：对当前中国的利益格局现状进行了分析。由于利益分化，我国当前利益格局具有利益主体多样化、利益差别增大、利益矛盾冲突复杂等特征，这些特征有不利于社会和谐的因素。造成利益不和谐的根本原因是社会分工的存在，另外我国现阶段的制度和政策的不完善，社会生活中的利益观念的复杂化也都是造成利益不和谐的原因。第三部分：阐述了以利益和谐促进和谐社会的建设。利益和谐是社会主义和谐社会的内在要求和现实需要，对和谐社会的构建有强大的动力作用。要实现利益和谐，要在马克思利益理论指导下促进人与自然、人与人、人与社会的和谐、还要使人们树立和谐利益观念，规范人们追求利益的行为。要以利益和谐促进社会和谐要注意利益分配、利益调节和利益补偿，坚持以人为本、公平正义和统筹兼顾的原则。

Has the cause of socialism with Chinese characteristic's unceasing advancement along with our country, deepening of reform and opening up to all aspects of social life. Interest groups in our society further splits up the combination and the pattern of interests has significant changes. The interests of community relations complicated contradictions and conflicts of interest are increasingly apparent, and even the possibility of intensification. To be how coordinated the interest relations and the alleviation of the conflict of interest, relates our country's socialist modernization general situation, affects our country to construct a socialist harmonious society. Therefore take Marx's benefit theory as the instruction, carries on the practice to coordinated interest relations, and promote the building of a harmonious society have an important significance.This thesis main text is divided three parts. The first part introduces the basic idea of Marx's benefit theory. Marx's basic understanding of the interests experienced one process that at first has the rational color then elaborating the benefit category with the historical materialism. This part briefly introduced the Marx's benefit theory basic concept and the benefit harmonious viewpoint. The second part has analyzed the current China's benefit pattern present situation. As a result of the benefit differentiation, Our country current pattern of interests with characteristics such as the benefit main body diversification, the difference of interests increased, the benefit contradictory conflict complex and so on. These features have factors are not conducive to social harmony. The root cause which creates the benefit not harmonious is the existence of the social division of labor. Also at this stage of my system and the government's flawed policy in the interests and the complexity of the concept of interest in social life are the reasons for disharmony. The third part set out to promote the building of a harmonious society by the interest harmonious. The interest harmony is the socialism harmonious society's intrinsic requirements and the practical needs. The interest harmony has the formidable dynamic action to the harmonious society's construction. To achieve the interests of harmony, under the guidance of Marxist theory to promote the interests of man and nature, people, people with social harmony, but also to enable people to foster the interests of the concept of harmony, to regulate people's pursuit of interest. The interests of harmony to promote social harmony should pay attention to the distribution of benefits, compensation and benefits the interests of regulation. Adhere to people-oriented, fairness and justice, balanced principles of justice.