gross profit as a percentage The evolution of human beings has been through the process of inorganic small molecule, organic small molecule, organic polymer, multi-molecular system, primitive life, low animal, high animal and so on. The value phenomenon is accompanied by the development of human beings, and it is important to understand the origin of value in order to understand the value in a comprehensive and profound way, and to eliminate the many controversies existing in the theoretical circle of value. Humans evolved from lower animals, and the value phenomenon is not born, nor is it produced overnight. It has its own origins and evolves with the evolution of human beings. Before that, what is the nature of the enterprise itself is an issue that has been ignored by traditional microeconomic theory. In the traditional microeconomic theory, is the manufacturer's production process as a "black box", namely enterprise is abstracted into a from input to output a "black box" of the pursuit of profit maximization. The bank maintained its main interest rate by 0.0 percentage point and raised its 2017 GDP growth forecast by 2 percentage points to 2.4 percentage points. In 1946, the famous British economist J.R. hicks, in value and capital, developed the concept of income into a general concept of economic gain. He argues that the real purpose of computing revenues is to make people aware of the amount of money they can spend without making them poorer. Accordingly, he gave a generally accepted definition of "the maximum amount of consumption that a person can spend at the end of the term, at the same level of prosperity". Hicks's definition, though primarily for personal gain, applies to businesses as well. In the case of the enterprise, according to this definition, the enterprise income can be understood as the maximum amount that can be allocated in the enterprise cost accounting period under the same amount of capital at the end of the term and the beginning of the period.