The new characteristics of the digital technology system make the digital capital accumulation present some 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; 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 continuous increase of the organic composition of capital. The covert essence of digital capital accumulation remains the expanded reproduction of the opposition of the duality of capital and labor. The inevitable product of digital capital accumulation is the large-scale and diverse “digital reserve army”. With the continuous 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.