本研究目的在探討國小三年級學童在「除法」單元之學習表現，整理其錯誤類型並分析其可能錯誤原因，藉此了解學生在學習上的困難，並根據研究成果提供建議，作為教師未來教學之參考。研究者自行編製「除法成就測驗」，總共12 類別19 題試題，並選取台南市仁德區某國小三年級學童共46 人完成紙筆測驗，再依照學童答題情形，選取有意願的學童進行晤談。同時以SPSS 21.0 分析量化資料並配合晤談內容，整理出錯誤類型及可能發生錯誤的原因。

Abstract ─The purpose of this study was to investigate the solving performance of division for third graders. By generalizing their error patterns and analyzing the possible reasons for making mistakes in order to know students’ difficult part in learning. The result could be reference for teachers. The researcher designed a specific test of “Division” including 19 questions in 12 types. The participants selected to complete the test were 46 third graders from a public elementary school in Rende District, Tainan City. After testing, some of them were interviewed according to their performances and willingness. The statistic tools of SPSS 21.0 were used to analyze the quantitative data linking the details of interview to figure out the error patterns and the possible reasons for their mistakes. The researcher analyzed the data and then obtained the following conclusions: The main error reasons of division operation for third graders: a. Misunderstanding the relation between dividend and divisor, and lacking of the necessity of sharing completely in division. b. In the column form of division, students easily had errors in calculation of multiplication and subtraction. c. Students’error in estimating quotient resulted from their unfamiliar concepts of place value and decomposition. d. Students were confused by different types of questions of complementing zero in quotient. e. Students were incapable of understanding the questions. f. Students’ incomplete arithmetic skills caused errors. g. Students misused irrelevant concepts for solution. h. Students’irrelevant omission caused errors.