The hypothesis on the equivalence in non-conservative system is set up for irreversible process on the basis of bring-in of the nonconservative-noninertial system;and the hypothesis on the covariance in non-conservative system is put forth for the space-time with complex action on the basis of bring-in of the ultra-gauge. Also the heterogeneity h（ρt）and coarse-grained entropy S（ρtε）of the density distribution ρ in phase space and the derived computational expression of multiscale factor η* are used in the bring-in of the nonconsorvative gravitation mass and nonconservative inertial mass.The analysis here shows that the new result could make the gravitation theory, together with the statistical theory of nonequilibrium state and the nonlinear dynamics reach harmony to some extent, so as to revise and develop general theory of relativity.