With the development of modern technology today, people must study in an educational environment. Educating students to develop problem-solving abilities is essential, helping students to be capable of lifelong self-study. Moreover, teaching to develop students' ability to solve math problems is to fulfill the educational objective of the general education program in Mathematics. In this article, on the basis of clearly analyzing the performance of students' ability to solve math problems, we build a process teaching the content of Numbers and calculations in Math 2 to carry out teaching activities to develop students' ability to solve mathematical problems.