This theory can be explained using the surplus value formula. Effective supply must equal effective demand, which means that expenditure and income must be equal. When the owners employers of variable capital contribute all initial investment costs (initial input currency), they have all surplus value, similar to countless individuals and collections of people. But in practical operation, it must be able to adapt to the investment of individual enterprises and must be adjusted. The sum of variable capital+the sum of constant capital (the consumption value of people and machines)+the sum of surplus value=the sum of commodity value (assuming that shareholders own 100% of the shares, products and shares are commodities. From the operation of the company to the complete sale to other shareholders, the value created by the enterprise (shareholders) is the operating income+the stock price of the enterprise - the initial investment of the enterprise). If the net profit dividend is zero, which is unrealistic, then the remaining value should be divided into net profit dividend (to maintain maximum dividend to offset investment risks of principal) and employer equity spread. When employers own all the shares, continue to receive dividends, the company continues to operate, and equity only flows among employers, the shareholder equity difference is the employer equity difference (owning but not selling stocks). employer salary+constant capital+net profit dividends+employer equity price difference=operating income+initial investment capital+shareholder equity price difference - initial investment cost. If the price difference between the two parties and the initial constant capital are eliminated, employer wages+constant capital+net profit dividends=operating income (if the enterprise continues to operate, the operating cycle can be divided into one year. When performing macro calculations, if including enterprises that issue currency, the initial cost on the left side of the formula is zero.). This formula also conforms to the accounting dynamic formula: cost+profit=revenue, achieving accurate accounting calculations and economic cycles. employers own nearly 100% of stocks, and their consumption balance time is also close to+∞ years. People who occupy currency do not want to pay taxes, poor people have no money to pay taxes, and the government and unemployer will instinctively attack enterprises and machines. This behavior is not conducive to social circulation.