“元、角、分的认识”是六年制小学数学第二册第四单元的教学内容，主要使学生认识人民币单位“元、角、分”，掌握它们的十进位关系和简单的换算，为学生今后学习简单的计算提供知识铺垫和思路迁移。 　　大纲指出：“小学数学教学要使学生在掌握基础知识的同时，智力得到发展 “Understanding Meta, Horns and Points” is the teaching content of the fourth unit of the second year of the six-year primary school mathematics. It mainly enables students to recognize the yuan, horns and points in RMB units, master their decimal relations and simple conversions, For students to learn the simple calculation of future knowledge bedding and ideas migration. The outline states: "Primary mathematics teaching should enable students to acquire basic knowledge while developing their intelligence