Researches on cultural philosophy can only be carried out by a systematic and strict criticism and reflection of the basic premises and possibilities rather than by ready commonsense, copying traditional basic framework of philosophical research.

This article tends to explore the production,concept,objective,target,element, basic premise and general principle of the tax accounting in order to establish the tax accounting theory system fitting our country s state situation.

According to the result of engine test, the effect of operating mode of electronic controlled gasoline engine on primary spark advance angle set, and the effect of spark advance angle on the primary properties of electronic controlled gasoline engine are analyzed, the principle of optimization of basic spark advance angle is introduced.