Consciously develop diverse and representative cultures 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. 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods. 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. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users. Point six: look at the use of borrowing. The borrower's borrowing use must be clearly understood, applicable to the business turnover, the decoration shop and so on. So investors should pay close attention to the borrowers' borrowing and repayment methods.