In the early 20th century, famous American economist elvin fisher developed the theory of economic gain. In its book "the nature of capital and yield", first, the concept of yield is analyzed in terms of the performance of earnings, and three different types of benefits are proposed: Micron cfo Ernie Maddock says: Tubes in today's world is filled with harmony and polarization phenomenon, but still people are eager to build a better future, enable people to realize self-management, and supporting the social institutions really serve the people. These managerial accounting questions relate with effective cost assignment and optimal cash strategy tricks of a company enterprise-the appropriate mix of costs management strategies that maximizes the return on your investment and shareholders' wealth while minimizing the expense of operations, simultaneously. Media analysis, said Long Fin so-called listed, in fact just got the certificate of the start-up companies to disclose fundraising by itself does not conform to the requirements listed on the mainboard, is not really a main board listing, the "settle for second best" listed, for total also have strict rules, limit is $50 million, which is Long Fin listed to raise the total amount of $5, issued 10 million shares. The social profit generated by enterprise activities is the addition of economic profit or the external economic effect of the activity. Companies may make significant monetary profits, but external economic effects often result in negative results, and substantial social profits may be minimal. Such as the industrial revolution, the mass production of the factory is low cost and price of product, but in order to earn maximum profit, factory owners and lower production costs, lead to the low wages of child labor, as well as improper handling industrial waste or contaminants and other social burden.