A new field theory formulation is presented for the analysis of the CMB power spectrum distribution in the cosmology. The background-field formalism is fully used. Stimulated by the recent idea of the {it emergent} gravity, the gravitational (metric) field $g_mn$ is not taken as the quantum-field, but as the background field. The statistical fluctuation effect of the metric field is taken into account by the path (hyper-surface)-integral over the space-time. Using a simple scalar model on the curved (dS$_4$) space-time, we explain the above things with the following additional points: 1) Clear separate treatment of the classical effect, the statistical effect and the quantum effect; 2) The cosmological fluctuation comes not from the quantum gravity but from the unkown microscopic movement; 3) IR parameter ($ell$) is introduced for the time axis as the periodicity. Time reversal(Z$_2$)-symmetry is introduced in order to treat the problem separately with respect to the Z$_2$ parity. This procedure much helps both UV and IR regularization to work well.
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