The theory of modern political economy in China holds that the profit under the socialist system is the form of the value of the surplus products created by the workers for the society. The value composition of the product is c+v+m,c+v is converted into production cost, and the m is part of the surplus product created by the laborer for the society, which translates into profit for the enterprise. The specific form of socialist profit is: to realize profit, that is, the balance of the sales revenue of the enterprise minus the expenses of various expenses; To pay the profits in accordance with the provisions to the national financial department; After tax profit, that is, the profit of the enterprise shall be returned to the enterprise in accordance with the state provisions. Mooney and si prowse in its around the main accounting principles for enterprises ", not only emphasize to determine profits in a timely manner, and emphasizes the necessary through division operating earnings, the gains and the impact of price changes, to improve the comparability of financial statements and understandability. Compared with the Internet boom that preceded the information age, the blockchain era is almost as hot as it was in 1998, and the cryptocurrency world is inviting mainstream participation. Edwards and bell's point of view This sharp reversal contrasts with the flattening of the previous yield curve.