The paper is concerned with the analysis of the dialectical relation of form and content in the process of formalization of scientific cognition. The basic idea presupposes that the relation of content and form in scientific knowledge cannot be reduced to the relation of natural and formal languages, i. e. to the linear relation “the object — the natural language — the formal language“. The dialectics of content and form is inherent both the natural and formal language. The author examines the non-linear relation “the object - the natural language - the formal language“. According to this principle he considers the reduction of the dialectical-materialist method of cognition to the content theory of the natural language only non-adequate from the view-point of the development of contemporary scientific knowledge.