During the hot rolling process, inhomogeneity microstructure and variations of texture along the thickness direction of hot-rolled plate were formed through shear deformation and recrystallization. The purpose of this study is to investigate the formation and evolution of fiber texture in hot-rolled plate of grain-oriented silicon steel. The results indicate that, in the surface layer s = 1 of hot-rolled plate, a large number of equiaxed grains are formed under high shear force. Under the surface layer, as shear force gradually decreases along the thickness direction, the grain aspect ratio of recrystallized grains gradually increases along the thickness direction of hot-rolled plate, and the shape of the recrystallized grains formed in the subsurface layer and center layer becomes more irregular along the thickness direction. Under the combination of compressive force and decreasing shear force along the thickness direction, fiber texture composed of dozens of specific orientations (such as {112}<111>, {110}<112>, {213}<364>, {441}<104> and Goss orientations) is formed in the subsurface layer s = 0.5~0.9 and gradually evolves along the thickness direction. Therefore, the formation of Goss texture is a small part of fiber texture and is the result of texture evolution in the subsurface layer s = 0.5~0.9.