本研究採用文獻分析法,並以數學學習心理學與學習技術為基礎,企圖找出在算術計算上學生犯錯的主要根源,並輔以數的四則運算相關的文獻來作為該理論的一個印證,最後以研究結論來檢視九年一貫國小一二年級數學教科書算術相關的內容,並提出相關建議。簡言之,本研究的主要結果是:「計算錯誤的主要原因是來自不瞭解,而不瞭解的主要原因是誤解字詞和符號的定義(簡稱誤字)以及梯度過陡(基礎不足),因此,誤字是計算錯誤的主要根源之一。」本文將會探討誤字對錯誤(特別是計算上的)的影響。 The research method of this paper was document Analysis, based on The psychology of Mathematics and Study Technology, to attempt to find the major source of errors in arithmetic and we supported our theory by several papers relating to four fundamental operations of arithmetic.Finally,we used the conclusions from the paper to examine the context of arithmetic of first two grades of Grade 1-9 Curriculum and gave some suggestion.In short,the main result of this paper is:“The main source of computational errors comes from misuderstanding and the source of misuderstanding comes from misuderstood words or symbols(MUs for short) and too steep a gradient(lack of groundwork),hence,MUs was one of the main source of computational errors.”This paper would discuss the influence of errors due to MUs(focused on computation).