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. In the 18th century, the western countries successively carried out the industrial revolution, the universal adoption of large machinery, laid the foundation for the establishment of factory system. In 1771, British man Richard arkwright1732-1792 founded the first cotton-yarn factory in the city of kron. In the 1930s and 1940s, the factory system was established in Britain, Germany and other countries. The main sex of factory system is: to carry out large-scale intensive labor; Using big machine to improve efficiency production; Implement the employment system; The division of labor is deepening and production is socialized. The establishment of factory system marks the real birth of enterprises. An offshore bank could be registered like a shareholder or an individual corporation. The typical objectives of offshore banks are to optimize payments, to further improve tax planning activities, and avoid excessive regulations of banking activities. They also try and provide 100% fund safety, increase the performance with the investment, and supply asset protection. The earliest efforts were made in the areas of canning, Alexandria, munez and spaurous. Corporate Culture, or Organizational Culture, is an organization's unique cultural image composed of values, beliefs, rituals, symbols and ways of doing things. Broadly speaking, culture is the sum of material wealth and spiritual wealth created in the course of human social history. In the narrow sense, culture is the ideology of society and the organization institution and institution that is compatible with it. These managerial accounting questions relate to effective cost assignment and optimal spending budget tips for a company enterprise-the appropriate mix of costs management strategies that maximizes the return on investment and shareholders' wealth while minimizing the price tag on operations, simultaneously.