摘要：两岸常用词汇差异比较对词汇本体研究及词汇教学都有重要价值。台湾国语与大陆普通话本是“同源、同宗、同体”，但是，由于社会环境尤其是政治的原因，使得两岸汉语在各自的社会中发生变异，台湾汉语形成了自己独有的地域文化特点和语言运用特色。本文通过对比分析，探讨了台湾国语与大陆普通话常用词汇在语义差异、语用差异、词汇空缺、外来词语等方面的差异，并从社会制度等多个角度对造成差异的原因进行了研究。

关键词：台湾国语 大陆普通话 常用词 差异

Abstract：Taiwan’s national language and mainland’s Mandarin are of the same origin and clan. Due to social environment especially political reasons, the Chinese language underwent respective changes. Taiwan’s Chinese has its own unique features and outstanding usage. In recent decades, due to increasing mutual understanding in terms of trade and culture, there appears to be an integration and infiltration trend of both their vocabulary. Based on this article as follows, the difference of the cross-straits common lexical has been clearly analyzed. A survey has also been done to find out the reasons for the differences.

Keywords：Taiwan’s national language，Mainland Mandarin，Commonly used vocabulary，Differences