This paper aims to present and interpret these ideas from the perspective of contemporary Science Studies,such as philosoph of experimental science,historical ontology,remaking the world and making up people,and styles of reasoning.

Lukacs ontological idea mainly comes from Hegelian historical ontology and Marxist ontology of social being.

Popper is also a historical philosopher, who proposes many original opinions on historical ontology, historical epistemology, and historical methodology, and whose historical thought is profoundly connotative.

Through unfolding his views on the Yi,CHENG made a deep reflection on many issues relating to historical philosophy such as the driving force of social development,historical value and appraisal norms,historical noumenon and phenomenon.

The research on the fair value and its relationship to the historical cost is very urgent.

This paper analyzes the cause of accumulating historical cost in the products convened process.

The traditional accounting measurement depending on historical cost has been impacted by the great changes of accounting environment,This paper firstly discusses about the essence and the utilization conditions of the historical cost measurement,and then,points out that the introduction of the economic value concepts is the theory basis for the accounting measurement revolution.