The new characteristics of the digital technology system make the digital capital accumulation present new forms different from industrial capital accumulation: based on the “unbinding” of space-time empowered by digital technology, the digital capital accumulation has intruded into daily life from the production field; based on the “user-oriented” platform absorption strategy, digital capitalists have restructured the expanded reproduction process led by themselves; and based on intelligent algorithms for psychological disciplining, the “control–accumulation” strategy of digital capital is constantly being covert. However, the inherent logic of digital capital accumulation is still within the explanatory framework of Marx’s views of capital: the technological innovation of digital capital accumulation is an inevitable result of the increasing organic composition of capital; the essence of digital capital accumulation remains the expanded reproduction of the opposition of the duality of capital and labor; and the inevitable product of digital capital accumulation is the large-scale and diverse “digital reserve force”. With the development of digital capital accumulation, digital capitalists will inevitably gain the monopoly hegemony called “winner take all”, while digital workers who create “data wealth” are gradually declining. The historical trend of synchronous deepening of capital accumulation and poverty accumulation continues to emerge in the digital economy era. Therefore, efforts should be made to grasp the duality of digital capital. This entails facing up to the positive role of digital capital as a new quality production factor, fully releasing the vitality factor of digital capital in promoting productivity through market mechanisms. Additionally, it is imperative to deeply recognize the profit-driven nature of digital capital, and construct a full-chain digital capital governance system, to prevent the disorderly expansion of digital capital towards monopoly and the consolidation of power. This is an important guideline for regulating and guiding digital capital to promote common prosperity for all people and build the Chinese digital civilization.