In the late 19th and early 20th century, with the transition from free capitalism to monopoly capitalism, the factory itself had undergone complex and profound changes. Constantly adopt new technology to make the production rapid development; The scale of production keeps expanding, competition intensifies, and a large-scale monopoly enterprise is produced. The separation of rights and ownership and the formation of a professional management stratum; The scientific management system has been established, and a series of scientific management theories have been formed to make the enterprises mature and become modern enterprises. The right to promote and protect the free exchange of values between the two parties - the exchange of freedom is crucial to the participation of the future world. It is equivalent to freedom of speech in digital space. This is about equality and must be protected and seen as a human right. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. The one solution they have produce to aid arouse auto system and to help you individuals to spend some money would be to require more loans and borrow millions or else trillions of dollars. Numerous people think it is a method which may work. While others are concerned as it will press the nation further into debt. This makes us ask the question of, "When would it be directly to obtain money." The difference between financial capital preservation and physical capital preservation