本书是讲述说明文写作方法的。全书分为本体论、预备论、方法论三编，分别介绍什么是说明文、说明文的写作准备、怎样写说明文。本体论主要讲说明文的性质和我国说明文发展小史；预备论分为自己预备和对于读者考虑两个部分；方法论先将说明文的结构分为绪言、正文、结论三个部分，然后集中讲了正文的七种说明方法。全书系统完备，语言质朴自然，论述方法与例文紧密结合。
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