洛必达法则是极限理论中非常重要的研究极限问题的工具。本文利用结构分析方法,对洛必达法则的结构进行了详尽的分析,给出了该法则的作用机理、理论基础、作用对象的结构特征、应用过程中应注意的问题,对该法则进行了较为全面的解读,从而使得我们该法则的认识达到了新的深度、高度、广度,为全面掌握该法则奠定了基础。L’Hospital’s rule is a very important tool to study limit problems in limit theory. This paper makes a detailed analysis of the structure of the L’Hospital’s rule by using structural analysis methods, gives the mechanism, theoretical basis, structural characteristics of the object of action, and problems that should be paid attention to in the application process of the law, and gives a more comprehensive interpretation of the law. Thus, our understanding of the law has reached a new depth, height, and breadth, laying the foundation for a comprehensive grasp of the law.