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.

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.

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.

In the context of that changing phase of history this paper further displays the essential history of the citizen s scientific literacy construction of our country since the founding of the People s Republic of China in 1949 , and explores this phase of history by stages.

It is through a practical reading of human and human history that helps Marxist philosophy overthrow the formerly philosophies abstract comprehension mode about historical subject and historical essence,reveal that the historical subject is the "human reality"and historical essence is the history of human practice,thus accomplish the dual process of revealing the historical subject the e.