人与自然从和谐到对立，再到新的和谐，经历了一个螺旋式上升的否定之否定过程。

From harmonization to contradiction to further harmonization, the relationship between human beings and nature experiences a spiral course which is negation of negation.

可以这么说, 这是对现金制会计的一种更高水平的否定之否定.

That is, it is a kind of higher level negative to negative of cash basis accounting.