The accounting income maintains the financial capital preservation, namely, the monetary value that only requires the owner to invest is not eroded, the enterprise income exceeds the input value part is the accounting income. Accounting focuses on reporting financial results. The economic benefits insist on physical capital preservation, which can only be confirmed when the actual production capacity of the owner is saved. It is believed that only by maintaining the actual production capacity of the enterprise can the enterprise reproduce smoothly. Physical capital preservation is more meaningful than the income of financial capital preservation, but it is difficult to measure. Thus, surplus value is the intrinsic essence of profit, and profit is the phenomenon form of surplus value. Surplus value into profit, the profit and then into average profit, etc., hierarchy, the more the more escalated from abstract to concrete, it is close to the reality of capitalist society and the consciousness of the capital relationship between the parties; As a result, capital relations are becoming more and more mysterious as they leave their own source or base and get further and further away. Bourgeois economists for capitalism exploitation system, trying to deny the existence of the surplus value, no conflict between capital and employment, the product of the profit as capital itself, as the result of both production and circulation process. The so-called trinity formula of profit (interest), labor wage and land rent is the most explicit and typical defense argument of bourgeois vulgar economy. Marx's theory of profit is the transformation form of surplus value, profoundly reveals the essence and source of the profit, and profit further transformation of various concrete form again and they reflect the complexity of the capitalist production relations and class performance, thus for the proletariat and working people struggle against the bourgeoisie, and fight for the liberation of revolution provides the theory of sharp weapons. The general value form, while the general value form is not equal to the local value form. The practice of value must be determined in a certain category. Because economists understand earnings as actual material wealth increase, accounting experts think the output value of more than the difference between the input value is profits, there is a contradiction and two kinds of income concept. The specific performance is: Why? 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. displacement