Followed by Edwards and bear published in his 1961 book "the theory of corporate earnings and measurement of the current operating profit is defined as the sales revenue more than the amount of current production and cost of sales, which can realize the cost savings is in this issue of asset price increases, which can realize the history of the cost savings are the pin commodity costs and the difference between the current purchase price; The realized capital gains are the amount of sales revenue greater than the historical cost when dealing with long-term assets. They argue that "these incremental sums provide investors with a reasonable starting point for measuring the scale of relative affluence and a detailed analysis of the company's operating results and comparable financial conditions". They stress that any full income analysis should take into account both realized and unrealized benefits and classify them by source. When are advantageous to occur, such as no record, will not only lead to current income can't reflect, but also can lead to later to sell assets to income and related costs to wrong ratio; Operating earnings and, on the other hand, the production gains is usually produced by different management decisions, and adopted different circulation form, therefore, make the same comment on both, will weaken the role of the income statement. previously warned: "positions are too crowded to cause some pain." There were two opposing views of development in the 19th century. A push performance degradation is based on the second law of thermodynamics system, it argues that, due to the dissipation of energy, the world tends to be weak, the universe tends to "heat death", the structure of the retreat, disorder tend to the maximum, the whole world over time and the process of dying; Another is based on Darwin's theory of evolution of the evolution of the concept system, it points out that social evolution is the result of the increasing division of species, the evolution and increased, structure complex and orderly, and constantly reinforced by functional evolution, all nature and human society are to develop more advanced, more orderly organization structure. But in order to better future, we must expand the definition of the word "profit", the economic benefits and social benefits are included, and understand that block chain itself is a social innovation of technical solutions.