一個語言在經歷了長久的分隔之後，會由於社會狀況的不同而循著不同的方式發展，於是相當時日之後，會呈現相當的落差。有一些詞，兩岸都出現，卻是詞形相同而詞義有別。這很容易造成兩岸交流的障礙與誤解。本研究計畫，在研究方法上，分成下面三個步驟進行：第一步驟：兩岸詞語差異原因研究。探求華人社會漢語詞彙方面的「共同底層」及其「各自表層」在不同層面上的變異，從而探討漢語詞彙今後發展變化的趨向和走勢。第二步驟：兩岸詞語融合狀況研究。兩岸開放交流後，彼此密切的往來、網路和大眾傳播工具的發達，語言上又如何產生交融? 如何相互吸收?第三步驟：分析兩岸同形異義的現象，亦即字形相同，意義卻不同。這是本計畫研究的核心，過去有關兩岸詞彙比較研究的著作，多半只專注於列出比較表，供讀者了解台灣怎麼說，大陸怎麼說。至於兩岸同形異義現象的研究，幾乎完全沒有開始。這是語言學者有待努力的地方。其實，兩岸同形異義詞最容易產生彼此的困擾。也就是表面看起來是同用一個詞，實際上那個詞的意義兩岸用法並不完全相同。其中包含兩個層次，一是基本詞義不同，一是色彩詞義不同，也就是所指涉的語義有廣狹、輕重、褒貶、雅俗等等的差異。 There will be a considerable gap in language after a long period of separation. It’s due to different social conditions and languages will follow the development in different ways. There are some words, which are used in both sides(Mainland China and Taiwan),they have the same lexicon form, but different in meanings. This phenomenon causes some obstacles and misunderstandings in cross-strait exchanges and communication. The methods of this research project divided into the following three steps: The first step: the reasons for differences between the two sides. Try to find the variation of “common layer“ and “individual surface layer“ of Chinese vocabulary, and to explore the study approaches in possible development and changing trends of Chinese vocabulary. The second step: To research the word fusion status across-strait. Since the opening of cross-strait intercourse, They contact with each other very frequently, either by network or mass communication tools. We will try to find how the languages blend with each other? How they absorb with each other? And the third step: Analysis of cross-strait homograph phenomenon. That is, words with the same appearance, but have different meaning. This is the core target of the research project. This is a new field for linguists to research. The purpose is to understand the differences in two levels, the first one is to distinguish different of basic meaning in both side, and the other one is the study of differences on usage way, include the differences between the using range, intensity, appraise of the words in both side.