摘要: This paper introduces the inverse dissipation potential into the Newtonian Dynamic equation and studies the motion equations of the objects in the isolated gravitational system. It is found that at large scales it can derive the dynamical equation of cosmic expansion similar to the ΛCDM model and yield the flat rotation curves for spiral galaxy. Different from the usual dark matter models, the derived flat rotation curves are the result of time accumulation rather than the direct action of mechanics. And the Tully-Fisher relationship is also discussed, it is found that the basic constant a0 in the MOND model and the form of the function μ have a clear corresponding physical significance in the model of this paper.