本研究旨在探討台灣和香港國小數學科教科書，在代數教材上呈現的異同。研究對象為台灣九年一貫課程康軒版數學、香港廿一世紀現代數學教科書。本研究採用內容分析法，依研究者自訂之內容分析類目，來分析代數教材的主要概念分布情形，進而探討兩地代數教材所呈現的特色。研究發現，在代數整體目標方面，兩地教材目標都強調代數的基本概念的建立和未知數符號的認識與應用；在代數概念呈現方面，台灣以螺旋式呈現，同一概念在不同年級反覆出現，而香港採用主題式獨立呈現，代數概念在不同年級分開呈現。從教材內的布題來看，兩地代數布題比例最高的是「關係式和方程式」，其次是「代數基本概念」，但是「未知數的進階表徵」這部分台灣所佔的比例很低，香港則完全放在增潤單元中。

This study was to explore how algebra materials were presented in the elementary mathematics textbooks in Taiwan and Hongkong. Kang-Hsuan version of mathematics textbook for 9 year compulsory education in Taiwan, and 21 century modern version in Hongkong were analyzed through content analysis. Analytic categories were designed to analyze the distribution arrangement of algebraic concepts between the two versions of math textbooks. This study found that although algebra contents are presented differently between the two versions, the overall teaching goals of the algebra content are similar: both emphasized the concepts of “building basic algebra concepts”, and “understand and apply symbols of unknown quantity”. There was a different arrangement of algebra concepts: Taiwan adopted a spiral method and integrated with number as a unit, whereas Hong Kong adopted a thematic method and presented independent unit of algebra. The presentation and arrangement of algebra concepts were mostly consistent with the teaching goals set by the two countries. According to statistical results of category counting, “relation and equation”, and “basic algebra concepts” algebra contents occurs most often in both versions of the elementary mathematic textbooks.