Abstract: The fourth chapter of Formation and Essence of Capitalism in General Principles of Marxism plays an important linking role in the textbook. To better explain this chapter, methodology consciousness must be given the first priority to clear logic structures and teaching thoughts. In the teaching, three points of key principles, divergence and innovation in five important theoretical issues of labor theory of value, labor force axiology, theory of surplus value, laws of average rate of profit, theory of cost and price and capital accumulation should be accurately grasped to make full use of methodology in guiding, explaining and defending conclusions. In terms of teaching methods, question-oriented mode should be adopted to encourage students' exploration.