The form and mechanism of inference of information understanding,semanteme structure of rule knowledge and production process of new knowledge is discussed ;the memory matrix、computation rule of semanteme truth value and confidence factor of recognition reasoning are established.

After initial single-style bookkeeping running to medieval multiplex bookkeeping, multiplex bookkeeping has never materiality changed after spanning more than 500 years for its perfection and science.

Manpower and material resources key elements are profoundly analyzed in enterprise bookkeeping economical management,economical management effect evaluation thinking is advanced, acadenmic opinion of resecting value law is set forth, researched and discussed.