本文通過對粵東七個地級市的廣泛調查和分析，不僅列出了粵東地區縣（區）鎮兩級的閩方言點，而且儘量找出閩語區內的客家話點和客家話區內的閩語點，範圍縮小到具體的自然村或行政村。作者通過調查研究資料的分析和比較，提出了關於粵東閩南語內部應該分為兩個方言片和四個方言小片的新觀點。文中從語音和詞彙兩個方面對這一觀點作了介紹和分析。

Through a comprehensive analysis of a massive amount of collected materials, the author puts forward a new proposal that the Southern Min dialect in eastern Guangdong should be divided into two dialect districts and four dialect subdistricts. This thesis is based on an analysis of the internal differences in the Southern Min dialect in eastern Guangdong with respect to both phonology and lexicon.