本文主要就少數見用於臺灣地區，為表記閩南語彙之方言字例進行初步探討。因閩南語並非全國通用標準語，故而供書寫表記之文字，除以假借及訓讀用字勉強支應各項文化及生曾面之需求外；亦有若干無名倉頡自創新字，俾求解決長久以來閩南語「音字脫節」之困境，本文即試圖以較常見用之四十餘臺灣閩南言字，就其來源背景及造字條例作初步研討。結果發現：為臺灣閩南方言造字者雖非倉頡，然「六書固非許慎獨創，形聲與會意二種造造字立意曲折複雜，如合音兼合義、南事、先假借再省體等……，非傳統「六書」任一條例可單純涵蓋；但這些字例實為表記閩南方言義最典型之代表，並且形象地反映該語言之人文特色，尤其值得學者們留心探討。因字例之蒐採及認證不易，此文僅為粗步論述，尚期日後續成更周全研究。 本文又從此現象以觀刻正施行之「九年一貫」母語教學，對官方稍緩之漢字認證進度，本文以為許多前輩學者之建議其實可行，官方與學界應各獻所長，共同為多元之漢語教學新世紀灌注心力。

　　　　　The article is aimed at some dialect characters of southern Min used in Taiwan, and makes primary exploration for dialect characters of expressing the Southern Min dialect. Because the southern Main dialects is not the national common standard speech, so the characters which are used in expressing and writing are not only made use of the characters of rebus（假借）and Xun Du（訓讀）to support every need of culture and life level reluctantly, but also have some nameless people make new characters to solve the embarrassment of "only speech sounds but no characters" of the Southern Min dialect for a long time. This article tries to make primary exploration of the more than 40-kind of southern Min dialects from their background and making characters' rules. The result notices than the characters of the Southern Min dialect are not made by Chang Jie（倉頡）, and Xu Shen（許慎）is not the original creation maker of Liu Shu（six-scripts/六書）, two ways of making characters "Phonetic dictation" and "Ideogram" are still the most convenient rules, and most of the Southern Min dialect characters can be come under the jurisdiction of them. Therefore, there are alos some dialect characters very complicated, such as "合義", and "象事", and rebus first and then cut down the strokes of a Chinese character（省體）, etc., and they can't be covered by any traditional Liu Shu (six-scripts), but these character examples are truly the vivid representatives of expressing the Southern Min dialect, and reflect the humane characteristic typically, especially it merits to be explored by scholars. Because it's not easy to collect and identify, this article is solely stated sketchily, hoping more and more researchers can be brought up in the future. This article unites the mother hoping more and more researchers can be brought up in the future. This article unites the mother tongue of "the nine-year integrated curriculum" right now, comparing to the slow action of official encoding program and equivocal policy, some suggestions of pioneers can be practiced. The authority and academic circles should to their best to take care of the diversified Chinese teaching.