國語文教學是國民教育的基礎,在海峽兩岸小學課程中都佔有最重的分量,對人民有深遠的影響。兩岸共有的國語文教育是值得彼此互相探討與學習的。本論文以臺灣與大陸低年級現行國語文教科書為對象,採用比較教育法和文獻分析法,比較臺灣「康軒版」和大陸「人教版」教科書。 本研究分課程綱要與課程標準、聆聽與說話教材、識字和寫字教材、閱讀教材和寫作教材五個面向進行分析比較,研究結果發現在課程綱要與課程標準方面,兩岸課程目標都以生成性、表現性目標為主,但臺灣無普遍性目標和行為性目標取向,大陸卻仍有這兩類,臺灣的課綱較能體現「以學生為主體,以生活經驗為重心」;在聆聽與說話教材方面,臺灣在聆聽部份下的功夫深,說話方面練習次數與深入程度則都不如大陸;在識字和寫字教材方面,兩岸識字和寫字教材的編寫各有特色與優缺點,臺灣偏向「識寫同步」,識字量遠低於大陸,應考慮學習大陸採「識寫分流」提高識字量;在閱讀教材方面;大陸的閱讀教材,無論在文章類型、單元主題和內容題材都比臺灣要來的廣泛多元,篇數也多出一倍以上;在寫作教材方面,兩岸寫作教材編寫類型都很豐富,臺灣多用完整句子呈現,大陸則以詞彙量取勝,並有許多留白,由學生自由表達。 Teaching and learning mandarin is the foundation of Taiwan (ROC) and China (PROC) citizens education. It is in the highest weight of curriculums in cross-strait elementary schools and has far-reaching influences on citizens. Taiwan and China have teaching mandarin in common so it's worth discussing and learning from each other. The subject of this thesis is present mandarin textbooks used for cross-strait early elementary years. This thesis used Comparative Education Method and Documentary Analysis to compare textbook editions of "Kang-Hsuan" with "People's Education".This research compared and analyzed in five themes. The results in the aspect of curriculum guideline and criterion are both Taiwan and China use evolving purposes and expressive objectives as curriculum objectives. Taiwan does not tend to "global purposes" and "behavioral objectives" but China does. Taiwan curriculum embodied "student-centered" and "focus-on-life-experience" better.In the aspect of teaching materials of listening and speaking, Taiwan has put a great deal of effort into listening. As for speaking, Taiwan has less frequency and depth of exercise than China.In the aspect of teaching materials of literacy, Taiwan and China have their own characteristics, merits and demerits for early elementary textbooks. Taiwan tends to “Read-write synchronization”, literacy quantity is far less than China. Taiwan should consider to learn from China to use "asynchronous reading and writing" to enhance literacy quantity.In the aspect of teaching materials of reading, the textbooks for early elementary schools in China, regardless of selected works or reading extensions, are more extensive and diverse than Taiwan on the types of articles, themes of units, content and subject matter. China article quantity is also more than two times higher.In the aspect of teaching material of writing, there are plenty types of writing in teaching materials across Taiwan Straits. Taiwan mostly shows in complete sentences and China is superior in vocabulary quantity, leaving blanks for students to express freely.