Investment refers to the specific economic subject in order to reap the benefits in the foreseeable future period or capital appreciation, within a certain period of a certain subject matter in the field of putting enough amount of money or currency equivalent physical economic behavior. It can be divided into physical investment, capital investment and securities investment. The former is to put money into the enterprise, make a certain profit through production and operation. The latter is to purchase the shares and corporate bonds issued by the enterprise and indirectly participate in the profit distribution of the enterprises. Securities investment analysis method mainly has the following three: analysis of fundamental analysis, technical analysis, evolution, in which the fundamental analysis is mainly used in the choice of investment subject matter, technical analysis and evolution analysis is mainly used in the specific investment operation on the judgment of time and space, as a useful supplement to improve effectiveness and reliability of investment analysis. 3. The cost of accounting earnings is listed in historical cost. Due to the current accounting practice in the enterprise asset is measured at the historical cost in, with the cost nature is the historical cost has been derived from the law of the transfer, so as to determine the income is an important factor in the cost and the historical cost. And corporate culture is the enterprise in production and management practice, gradually formed, to and comply with all the staff, with the characteristics of the organization's mission, vision, aim, spirit, values and business philosophy, as well as these ideas in production and operation practice, management system, employee behavior and enterprise the embodiment of the external image combined. It is different from the cultural nature of organizations such as culture, education, scientific research and military. When the economy overheats and inflation rises, interest rates are raised and credit tightened. When the overheated economy and inflation are under control, the interest rate is duly lowered. Interest rates are therefore one of the fundamental economic factors. Interest rates are an important financial variable in economics, and almost all financial phenomena and financial assets have more or less connection with interest rates.