Abstract: Higher-order thinking is a key factor in evaluating students’ mathematical learning ability. However, the internal mechanism and practical path for converting it into an actual improvement in learning ability remain unclear. Therefore, it is necessary to construct a complete framework that enables higher-order thinking to enhance mathematical learning ability from theoretical basis to teaching practice. Firstly, the article argues that mathematical learning ability consists of four core components: knowledge, skills, attitude, and context. Based on this structure, five empowerment strategies are proposed: subject activation, knowledge structuring, skill strategization, attitude internalization, and context migration. Research shows that this framework promotes the reconfiguration from mechanical memory to autonomous thinking at the cognitive level, realizes the transformation from external drive to internal awakening at the motivational level, and promotes the evolution from static abilities to dynamic learning ecosystems at the systemic level.