本研究係以連結觀點探討芬蘭國小數學教科書，並對國內研究芬蘭數學教科書的相關論文進行文獻分析；研究對象為芬蘭WSOY出版的Laskutaito英文版國小數學教科書一至六年級共12 冊，以及芬蘭國小數學教科書相關之13 篇碩士論文與5 篇期刊論文。研究發現，以問題表徵型態以及解決問題的認知與知識作為分析類目時，數學問題多為無情境及數學型態的表徵、數學解題多為無意義連結及程序性知識；以連結觀點探討問題時，具有多元的數學概念連結、隱藏的數學概念布局、呈現真實世界中的數學、從數學課本認識全球、強化邏輯推理與數學感知等五項特色。總體而言，芬蘭國小數學教科書雖有七至八成的無情境問題，但是重視數學思考及推理能力的培養；有情境的數學問題雖然只有三成左右，但是具有豐富的真實世界或國際觀。

　This study explores textbooks used by Finnish elementary schools, employing connections and document analysis on research on Finnish textbooks in Taiwan. Study is carried out on the English version of Laskutaito, a set of elementary school math textbooks published by WSOY, consisting of 12 volumes for grades 1-6, thirteen master’s theses, and five studies from journals on Finnish textbooks. The study indicates that mathematical tasks are mostly non-contextual when categorized by problem representations, cognitions and knowledge of problem solving. Besides, mathematical representations mainly require procedural knowledge and meaningless connections. In addition, when investigated from the perspective of connections, it is found that Finnish textbooks contain five features: diversity of mathematical intra-connections, hidden layout of mathematical concepts, presentation of real-world mathematics, knowing the world through textbook and reinforcing logic reasoning and mathematical perception. As a whole, the mathematics textbooks used in Finnish elementary schools contain seventy to eighty percent non-contextual tasks, while emphasizing the development of mathematical thinking and reasoning. As only thirty percent of tasks are contextual, they are rich in international views and authentic world information.