potential profitability At present, about the nature of the enterprise. Western economists have different views. There is also some debate. Some western economists analyze the nature of the enterprise mainly from the perspective of transaction costs that coase emphasizes. A historical experiment. In 1934, the Chrysler corporation of the United States first adopted a streamlined body design. In 1937, German design genius fernand porsche began designing cars resembling the beetle. Not only did the beetle crawl on the ground, but it also flew in the air, and its physical resistance was small. Dr Porsche maximized the merits of the beetle's appearance, making "vw" cars the representative work of streamlined cars at the time. The "golden age" of the beatles was the "golden age" of the car from the 1930s to the late 1940s. Someone asked: "is value subjective or objective?" In fact, the formulation of this question does not accord with dialectical materialism. Because if that value is an objective rather than subjective, which he said is equal to the value only from the objective existence of its form, without subjective reflection of form and at the same time, the or value of the objective things can't be human understanding, that an agnostic mire; On the contrary, if think value is subjective, not objective, it is said that only a reflection of its subjective value form, rather than the form of the objective and at the same time, the value is entirely subjective since birth, not the reflection of objective things, which in turn into a mire of idealism. Mark carney, governor of the bank of England, is ahead of the finance committee meeting 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.