The reasonable core of Charter of Anshan Iron and Steel Company, namely, two involvements, one reform, and three combinations, is of a significant and farreaching significance. This paper, from the perspective of Marxism, examines the value of the reasonable core of Charter of the Anshan Iron and Steel Company: opening up socialism enterprise management system with Chinese characteristics; realizing the leap of democracy; manifesting the subjectivity of man; enriching and developing the thought of dealing with contradictions among the people correctly; realizing the leap from the theory of resultant force into the theory of harmonious force; enriching and developing Marxism theory of labor division.