Based on a review of American literature and interviews with Chinese elementary mathematics teachers, a survey of elementary mathematics teachers' beliefs about mathematics and mathematics teaching was developed. The responses of 66 American and 92 Chinese elementary mathematics teachers were examined. Significant group differences were found in the following areas: (1) personal discovery versus restricted instruction, (2) solving real world problems versus laying a foundation for further mathematics learning, (3) parental involvement in children's mathematics learning, (4) use of computational devices, and (5) teachers' beliefs about the importance of three kinds of professional knowledge--mathematics subject knowledge, pedagogical knowledge about how to teach mathematics and the knowledge about understanding children. The findings are interpreted with regards to culturally related metacognitions that may influence mathematics teaching and learning. (Contains 53 references.) (Author/MM)