本研究旨在探討形聲字教學內涵對國小二年級普通班學生和學障學生的識字輔導成效，並比較這兩種不同類別學生其教學效果與受益量的差異，為達上述目的，本研究以實驗、訪談、和問卷方式進行，受試樣本以高市某一國小二年級學生進行實驗，實驗時間為三個月，其結果如下： 在認知能力的比較上：接受形聲字教學的一般學生和學障學生，其「文字辨識能力」、「文字形與聲認知能力」、「文字組合能力」實驗後圾優於實驗前，也優於控制組。實驗效果值都在一個標準差以上。在文字理解情意上分析而言，學生、家長及級任老師均認為形聲字教學很有趣，可以使學生學習更多字，也可加深學生對文字的理解與思考，可見形聲字教學對一般兒童與學障兒童都具有輔導成效。根據本研究發現，提出具體建議，以供教師教學及後續研究的參考。

　　　　　The purpose of the study was two-fold: 1.to investigate the effects of teaching phonetic-radical characters on second-grade normal students and students with learning disabilities; 2. to compare the teaching effects and benefits between these two types of students. Both types of students were assigned to an experimented group or a control group with pre-and post-test comparisons. Also included in the methodology were interviews and questionnaires. Results of the post-test revealed that students who received phonetic-radical characters teaching were significantly better in the ability of character identification, recognition of phonetic part and radical part, and character identification, recognition of phonetic part and radical part, and charaction combination. Students' parents and teachers also held positive attitude toward teaching of phonetic-radical characters. Suggestions on teaching strategies and further research direction were provided at the end of the paper.