balance sheet and profit and loss account of any company In a broad sense, interest rates are not limited to bank interest itself, but also to bond markets, and even to share dividends, another way of stating dividends. In fact, in the United States, the proportion of direct financing is far greater than the indirect financing, corporate bonds, debt-financed and publicly traded shares is a very important means of financing, at this time all can use the concept of interest rates for analysis. The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure. The division of labor is becoming more and more elaborate, the process is more and more complicated, and the coordination is more strict. To put these complex organisms organized scientifically, make each link and department activities can join each other in time, space and Numbers, both around the overall objectives, and acted, coordinate each other, there must be a strict plan. The organization, coordination, control and so on in management, if there is no plan, is as unthinkable as the automobile assembly plant without the design of the process. Why?