Abstract: Whether it is "Science 2.0" or "Science II", scientists believe that science is undergoing a structural revolution. Karl Miller, a professor of Steinbeis Transfer Center New Cybernetics in Vienna, proposed Second Order Science theory unifying science based on the second-order control theory and the cognitive point of view of biology on how individuals construct a "knowledge reality" , through introducing the observer's perspective into scientific research and depending on the reflection and re-entry to first-order science, which becomes a new trend of the research of philosophy of science.