growing truffles for profit The market is the condition that Commodity Exchange is carried out smoothly, it is commodity circulation domain all Commodity Exchange activity total. The market system is made up of all kinds of professional market, such as goods and services market, financial market, labor market, technology market, information market, the real estate market, cultural market, a complete system of tourism market, etc. At the same time, each professional market in the market system has its special functions, which are interdependent and mutually restricted, and work together in the social economy. Any transaction can be seen as a contract between the two parties. The so-called transaction cost can be seen as the cost of the transaction contract. According to Mr Coase and others, a type of transaction costs arise from the accidental factors that occur when a deal is signed. These incidental factors may not be written into the contract due to the fact that they could not be foreseen in advance, or although they could be foreseen, they could not be written into the contract due to too many factors. Another type of transaction costs is the signing of contracts and the cost of monitoring and enforcing contracts. These managerial accounting questions relate to effective cost assignment and optimal spending budget tips for a company enterprise-the appropriate mix of costs management strategies that maximizes the return on investment and shareholders' wealth while minimizing the price tag on operations, simultaneously. Based on the above two kinds of comparison and analysis of the concept of earnings, reveals the inadequacy of accounting earnings, i.e., the accounting income does not take into account inflation, the production gains, goodwill to improve the impact of changes and their value, and can be found on only the pursuit of reliability, and can be measured, which affect the enterprise's profit ability and continuous operation ability. Accounting, since the 1950 s began to pay attention to absorb the income concept of some reasonable kernel of economics, the concept of modern accounting theory of income in the income concept of economics. Mr Vesteson said he was concerned that "the message of strong growth and low inflation would become incongruent". He added that "economic growth will slow slightly next year", but inflation will continue to rise. The social profit generated by enterprise activities is the addition of economic profit or the external economic effect of the activity. Companies may make significant monetary profits, but external economic effects often result in negative results, and substantial social profits may be minimal. Such as the industrial revolution, the mass production of the factory is low cost and price of product, but in order to earn maximum profit, factory owners and lower production costs, lead to the low wages of child labor, as well as improper handling industrial waste or contaminants and other social burden.