本文拟定研究对象为北师大版小学数学二年级上册以及美国加州小学数学二年级教材。比较内容为两版教材中除法初步认识一课。通过罗列、对比与之相关的相似处和不同点,获取两个国家对《除法初步认识》教学上的不同信息,找出学生从数学表达情景、概括归纳、推理证明到记忆和程序化任务异同。中国在课程设计上更偏重于数学学科特点,推理证明,知识效率,因此Cai通过研究,得出中国学生喜欢采用抽象的解题策略,符号化的表述方法,而美国学生更倾向于选择 This article draws up the research object for the Beijing Normal University edition of the second grade mathematics books and California primary school mathematics grade two textbooks. Comparative content for the two versions of textbooks in addition to a preliminary understanding of a lesson. By comparing and contrasting the similarities and differences between the two countries, we can obtain the different information of the two countries on the teaching of “preliminary understanding of division,” and find out the similarities and differences in the tasks of memory and programming from the mathematical expression scenarios, generalization and reasoning of students . In terms of curriculum design, China places more emphasis on the characteristics of mathematics, reasoning and knowledge efficiency. Therefore, Cai has come to the conclusion that Chinese students prefer to adopt abstract problem solving and symbolic expressions, while American students are more inclined to choose