市民社会理论是马克思历史唯物主义思想体系的重要组成部分，马克思市民社会思想最早是受到黑格尔市民社会的影响，并在此基础上对黑格尔市民社会理论进行重新定义，将市民社会归于经济领域的范畴。不同于马克思对于市民社会理论的解读，近代西方马克思主义学者葛兰西从上层建筑的视角对市民社会理论作出了全新的阐释，推动了市民社会理论发展的新高度，本文通过从市民社会的概念，市民社会与政治国家的关系以及市民社会与国家的消亡三个方面来展开分析马克思与葛兰西关于市民社会的不同观点的问题。 The civil society theory is an important part of Marx’s historical materialism thought system. Marx’s civil society thought was first influenced by Hegel’s civil society, and on this basis, Hegel’s civil society theory was redefined. To attribute civil society to the category of economic field, unlike Marx’s interpretation of civil society theory, Gramsci, a modern western Marxist scholar, has made a new interpretation of civil society theory from the perspective of superstructure and promoted the development of civil society theory. This paper analyzes Marx and Gramsci’s different views on civil society from three aspects: the concept of civil society, the relationship between civil society and political country and the extinction of civil society and state.