riskless profit Attract capital and people The essence of economic value is human labor in the process of human economic products and relations. The value of the use value of creating products and the labor value of creating production relationship. The value concept in "das kapital" refers to exchange value, which is the essence of capital relations. Can't be replaced by local value 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.