從過往的研究和學習理論來看，變式課程可以為數學學習建立「過程」與「內容」之間的橋樑；亦即是說，能在提升高層次思維能力及共通能力之餘，亦不會丟失堅實的學科基礎。本文嘗試選擇高小三個課題（速率、立體體積及棒形圖），按變式教學理念發展出具體的教材，以說明變式課程的設計理念。

Developments in learning theories and researches have shown that spiral bianshi curriculum can become a bridge from “basic skills” to the development of various process abilities in the learning of mathematics. In other words, students can acquire basic skills and develop higher-order thinking competences at the same time. In this article, attempt is made to illustrate the principles of designing spiral bianshi curriculum using three mathematics topics at senior primary level as examples.