本文藉由兩項實驗探討兩大議題：一、華語鼻音結尾發音部位之聲學特質；二、該聲學線索對舌根鼻音與舌尖鼻音（[-n]：[-_]）感知清晰之貢獻程度。實驗一，聲學分析華語母語人士與以華語為第二語言學習者之華語鼻音結尾發音。結果顯示：共陣峰走勢在本研究受試者語料未達顯著差異，呈現舌根鼻音與舌尖鼻音某種程度混淆現象。實驗二，將受試者發音語料請具經驗之華語教師評聽。發音聲學數據與感知評聽結果經回歸分析後，發現鼻音鼻化程度是主要影響華語教師區辨舌根鼻音與舌尖鼻音之依據。

Two experiments were designed to investigate two issues: (a) acoustic correlates in the place of articulation in Mandarin syllable-final nasals, and (b) the contribution of acoustic cues to perceptual saliency for the alveolar-velar nasal contrast. In Experiment 1, an acoustic analysis identified phonetic features adopted by L1 and L2 speakers of Mandarin in Taiwan to distinguish the [n]-[ ŋ] pair. Results revealed that spectral differences, found in Mainland Mandarin, were not significant in Taiwan Mandarin, which displayed certain nasal mergers. In Experiment 2, recordings of these speakers were rated by experienced teachers of Mandarin who maintained clear contrasts in nasal codas. Multiple regression analyses on acoustic measures and the perceptual rating indicated that extent of nasalization was the primary factor affecting native listeners’ perception of the [n]-[ŋ] contrast.