Mathematical abstraction refers to processing, refining mathematical concepts, constructing mathematical models and establishing mathematical theories from a large number of intuitive background materials about the spatial form and quantitative relationship from the object or problem under study, from here to there, from the outside to the inside. In other words, it is a logical thinking process and method that extracts quantitative relations or spatial forms from research objects or problems, abandons other attributes, and constructs logic with the help of definition and reasoning.