The author examines the problem of the relationship of values and needs which is one of the controversial questions in solving problems of values from the standpoint of Marxist philosophy. She stresses the need to differentiate between the material bearer of the value and the value itself. She does not hold that the reason why reality assumes values is that its various sides or its objective qualities become the object of needs of the human subject. She considers the rise and existence of values to be the result of objective-practical activity of social subject, the product of social activity. In connection with the analysis of values, human needs and activity, she refuses the interpretation of values as the means to satisfy human needs only. Parallelly she seeks for possibilities of examination of values from the standpoint of Marxist philosophy.