本研究旨在探討臺灣部編版與芬蘭WSOY版Laskutaito in English國小數學教科書分數教材內容的異同。以「問題」為分析單位，採內容分析法探討兩國分數教材內容呈現的異同。研究發現，在問題的數量上，芬蘭數學問題數量是臺灣的兩倍，提供學生較多的學習機會；在分數主題比重與概念呈現上，兩國均以「分數基本定義」所佔比重最高，且以螺旋式的方式呈現，臺灣大部分分數概念比芬蘭早一年呈現；在問題呈現方式上，兩國分數問題的表徵形式以「數學型態」最多，問題的知識屬性以「程序性知識」最多，但芬蘭在數學型態及程序性知識的比重上均超過五成，臺灣則比重分佈較帄均，而且臺灣例題呈現多元的解題思考和歷程，芬蘭例題則以定義且算式為主的方式來呈現。

The purposes of this study were to compare the similarities and differences of fraction instructional materials used at the elementary school level in Taiwan and Finland. The instructional materials reviewed in this study were the official version textbooks used in Taiwan, and the WSOY version textbooks used in Finland. The content analysis was used as methodology and mathematics problems were used as analytic units. The analytic categories of fraction instructional materials were designed and used to analyze the characteristics and differences of fraction concepts represented in the textbooks between the two countries. The findings of this study revealed that the number of fraction tasks in Finland textbooks were double that of Taiwan textbooks. Finland provided more problem-solving opportunity for students than Taiwan did. Regarding the fraction problems presenting, we found most of the problems were classified as „the basic definition of fraction‟ in two country textbooks, and presented in a spiral way. Most fraction concepts in Taiwan were presented one year earlier than Finland. Most problems were presented in mathematics form and focused on procedure practice in the two sets of textbooks. Compared with Taiwan textbooks, more problems in Finland textbooks focused on symbol representation and procedure using. Otherwise, the example problem was presented in different ways in the two sets of textbooks: in Taiwan, the examples were usually presented in several thinking process and representations that students might have, but in Finland, they were only presented with examples in a single or a definitive way to students.