Nowadays, the development in information technology is rapid. Mathematics is applied more widely in research. Eigenvalue is also successfully applied in many fields. This paper describes the definition of eigenvalues and gives concrete examples in the first place. Next, it illustrates the theoretical knowledge of Jacobi iteration method. From the perspective of representation methods, it discusses the representation method of linear equations and matrix representation method. Meanwhile, the Jacobi iteration matrix is proposed,and it tells the iterative process Jacques ratio. Again, under conditions of actual teaching situation and the use of fuzzy comprehensive evaluation method,the model evaluates the representation of linear equations and matrix representation method for practical teaching method applicability. Calculated by the software programming, the obtained results shows that from a comprehensive point of view to consider teaching carried out, presentation method of linear equations iterative method is the most appropriate. Finally, specific examples of Jacobi iteration method is given.