ABSTRACT
In 1899, Max Planck integrated the Planck constant h with the gravitational constant G and the speed of light c, discovered a set of physical constants, and created Planck Units System. Since 20th century, the development of physics made the gravitational constant, the speed of light, and the Planck constant the most important fundamental constants of physics representing classical theory, relativity, and quantum theory, respectively. Now, the Planck Units have been given new physical meanings, revealing the mysteries of many physical boundaries. However, more than 100 years have passed, Planck Units System not only failed to get rid of the incompatibility between the basic theories of physics, but also cannot surpass the limitations of existing physics theories. In Cosmic Continuum Theory, physical dimensions can be transformed under the principle of equivalence. Planck units system not only integrates into the axiom system of Cosmic Continuum Theory, but also establishes a benchmark for the unity of physical dimensions. The introduction of the abstract physical dimensions “JX” and “XJ” makes the physical dimension of existence quantity and dimension quantity unified respectively.