Abstract: Practical view of Marx and Engels is deeply rooted in the perspective of modernity and the context of modern industrial civilization, containing the “transcendental”implication: it needs us to criticize a variety of erroneous ideas, and attach importance to thinking transcendence of practical subject; it needs us to reveal and explain the self-split and self-contradiction of the secular-foundation based on the principle of “practical critique”, which demand not only negative and reform, but also the affirmation and construction for existing things, realizing real transcendence to existing things; it also needs us to pay attention to social communication, which not only makes the real transcendental function of practice critique more effectively, but also activates and promotes the thinking transcendence of practical subject, and then prompts historical transcendence of historical transformation toward “world history”. Today, the three-dimensional “transcendence” implication of this practical view still preserves vitality during the course of China’s modernization in the new era, which enlightens us: to oppose backward cultural ideas and erroneous cultural trends, pursue the scientificity and creativity of Marxism, combine theory with the Masses, and realize the thinking transcendence effect of practical subject; to pay attention to social reform and criticism, at the same time pay attention to social construction and value guidance, and play the positive function of practice critique; to deepen domestic communication, expand openness and build a community of shared future for mankind as well, and play the positive function of social communication.