本文從九年一貫課程的數學領域課程理念、教育與教學層面，援引普獲實證研究支持的荷蘭現實數學教育理論，在教育理念相似的基礎上3/4以學生為中心、生活經驗為重心，論述培養學生為自己的數學學習負債任的意義。時，在教才處理與教學方面，教師的任在於慎選具有數學內容、能據以成為一個發展進步的數學思考問題，透過生活情境來鋪陳問題，築構學習的橋樑，讓學生察數學在各式日常生活情境的可運用性與功能，學數學常識與日常活動的連結。另一方面，在養成學生運算技能流暢上，本文提出有意義的運算與生產性的練習與例隅問題，提供教師讓學生從執行運算規則中，能觸發與連結數概念學習之參考。

The aim of this paper is to propose an illustration for linking between theory and practice in mathematics education based on the goal of the First-Ninth Grades Curriculum alignment-mathematics field. Moreover, the perspectives of student-centered approach in mathematics learning, and issues of experiencing the application of mathematics in daily life, and how to teaching students abstract mathematical knowledge were discussed by addressing theoretical framework for Realistic Mathematics Education which has been developed through long term empirical research in Netherland. For the purpose of developing students’ progressive mathematization and mathematics abilities needed in daily life, teachers have the responsibility for providing materials embedded with concrete mathematical objectives and contexts, and combined the practice of computation skills with higher level mathermatical thinking. In addition to some suggestions provided for meaningful computation and examples of producing practicing for computational fluency and enhancing number sense are discussed.