初級教材是語文學習的基石，然而兩岸用語的差異卻成為華語學 習者的負擔，雖然針對字頻、字彙定量定性、覆現率的學術研究不少， 但以字頻研究成果為編定基礎的分級華語教科書卻相當缺乏，本研究 以香港地區整理的兩岸三地《現代漢語常用字頻統計》來檢視目前初 級華語教材在兩岸三地的通用性，以供教師教學設計以及初級華語教 材編輯的參考。最後針對兩岸字彙差異的現象提出教材編寫的建議， 可以兩地常用字的頻次為考量，集中編寫初級華語教材的字彙，因文 化環境造成的字彙差異，則另外編寫成為該地的文化補充教材或在教 材中另作補充說明，讓學習者與教學者可以因地制宜，選擇適用教 材，以提升初級教材的功能性與實用性，注重通用性字彙的編採，促 進兩岸三地教材資源的流通，避免臺灣華語文教材被邊緣化的危機， 期待為臺灣華語文教材競爭力的提升另闢進路。

Beginner textbooks play an important role in learning Chinese. However many foreign learners feel confused and bewildered because of cultural and geographical differences. Although in the past lots of researchers contributed towards word-frequency and vocabulary, in the market few textbooks are compiled based on word-frequency. Using the statistics of modern Chinese word-frequency this study aims to find a common denominator in beginner Mandarin textbooks in China, Hong-Kong and Taiwan, and further provide a reference for instructional design and editing materials. In addition, this study comments on differences of vocabulary between China and Taiwan: the beginner textbooks could bring together the most common vocabulary in China and Taiwan, and the differences in vocabulary caused by environment and culture could become supplementary teaching materials. That way learners and teachers can choose suitable textbooks. This method can improve the function and practicality of beginner textbooks. Finally we expect to lift Mandarin textbooks in Taiwan out of their increasingly marginalized role.