In the late 19th and early 20th century, with the transition from free capitalism to monopoly capitalism, the factory itself had undergone complex and profound changes. Constantly adopt new technology to make the production rapid development; The scale of production keeps expanding, competition intensifies, and a large-scale monopoly enterprise is produced. The separation of rights and ownership and the formation of a professional management stratum; The scientific management system has been established, and a series of scientific management theories have been formed to make the enterprises mature and become modern enterprises. To read more First of all, the earnings of the fund in 2017 are in an uncertain environment. The first half of the market is in a period of "cash shortage". Towards the end of the year, the central bank started to fight for the "money shortage", so monetary policy eased and interbank money market rates fell. As a result, yu 'ebao's yields suddenly fell below the 4 per cent mark. But to increase political accountability and to sacrifice the independence of the central bank is to throw the baby out of the bath. Monetary policy is complex and technical. Handing control to politicians is more prudent than handing over keys to the country's nuclear power plants. Value theory of the many contradictions and arguments, essentially derives from the different definitions of value, originated in the people for the different understanding of the concept of value, value, from the perspective of physics can put the theory of value based on the foundation of natural science, with a high degree of accuracy, objectivity and rationality, so that the value theory of widespread vagueness, subjectivity and ambiguity naturally are addressed. As social things all the movement and the change of value relation is in essence the motion and change, so the value theory is the foundation of social science theory, if the value theory is built on the basis of natural science, can greatly promote the fusion and unity of the social science and natural science, but also make the social science become subservient to the natural sciences. 6. The accounting benefit is bound by the prudent principle. According to the principle of prudence, when there are a variety of accounting methods to choose from an economic business of an enterprise, it should choose a method that neither overestimates nor depreciates the benefits. Enterprises manipulate profits to achieve homogenization of profits, most of which adopt the method of overestimating earnings, and the subjective selection of the period of value-added. Managing a business's operations, marketing and purchases activities and expense management are just some from the decisions that management needs to deal with. After they have designed a assist the company will then must decide what to do with those profits. Among the choices for using income is: operations, returning cash to shareholders, or keeping profit reserve for future use. In this article we discuss how you can calculate expanding the figure that's reported as retained earnings on balance sheets and presenting a review of why a company would want to keep a reserve.