4. The determination of accounting earnings shall follow the principle of revenue confirmation. The current accounting practice and the law's view of earnings are still: only after the relevant conditions of the asset value increase are met, the benefits can be generated. Income and appreciation must be measured objectively, determined or unalterable, and must be verified through some business or accounting matters. In other words, the determination of accounting income should be based on the following two principles: the realization principle of income determination and the prudent principle of income determination. According to the realization principle of revenue recognition, the enterprise income should be divided into operating income and profit and loss. The determination of operating earnings must happen in selling goods or services and other key issues, and the profit and loss refers to the production of the assets held realized gains and losses, unrealized gains and losses caused by price change is not confirmed. According to the principle of steady earnings determine when a has a variety of economic business accounting methods for when the choice, should choose the most don't overestimate the method of income, it should not be overestimated revenues and should not be underestimated cost two aspects. With the development of p2p, many people in the market have been hurt. Many people in the market have begun to reject the p2p in particular, but they are also conflicted, and are afraid and rejected by the high yield. In fact, high-yielding p2p wealth management products are not from high risk, and they are not unreliable. However, after all, financial investment is risky. For investors, how to find safe and reliable channels to ensure their high yield is the most important issue. Macroeconomics' need for government intervention ' Not only can consumers have more choices in the price, variety and service of commodities, but also make it better for enterprises to purchase production factors and sales products.