As a distinguishing feature of the 8th curriculum reform of basic education in China, "process and method" objective has been accepted by the secondary and primary school teachers. However, it can be found easily from their lesson plans that they misunderstand "process and method" objective to some extent. According to the analysis of some lesson plans, some differences in the attitudes towards "process and method" are listed in the article, and then the causes of teachers' misunderstandings are analyzed from government texts and theoretical research. Moreover, we explain the content of "process and method", and demonstrate that it has a dual attribute of process and result, and furthermore the dual attribute is common in the three-dimension objectives. In order to realize the dual attribute in teaching, at the end of this article, two ways are proposed on how to describe teaching objectives.%作为第八次基础教育课程改革的特色，“过程与方法”目标虽得到一线教师的认同，但在对其理解上存在误区，从各学科教学设计的目标扫描中便可发现典型问题：等同于能力、等同于知识、等同于过程、与其他两维目标交混。三维目标都具有双重属性，在其目标描述中可有所选择。
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