本文主要從六書的角度檢視簡化字對漢字結構的影響。漢字是以形聲結構為主的一種文字體系，而簡化字的簡化對象也是以形聲結構為主。因此本文排比分析正體字及簡化字的形聲結構。筆者從7000字中，共整理出415組繁簡對照的形聲結構字例，分析簡化字對形聲結構的省改方式，主要有對形聲字聲符的省改；對形聲字形符的省改；對形聲字形符、聲符同時進行省改三種；並整理出聲符同化、聲符異化、非形聲化、記號字化四種變化類型。由此，來檢視簡化字對漢字結構的影響。

This paper is to use the the Liu Shu theory to study the influence of simplifications on Chinese pictophonetic character structures. By comparing traditional Chinese characters and their simplified counterparts, the researcher tries to analyze the mutation in pictophonetic characters. The researcher sorts out 415 pairs from Han Yu Tong Yong Zi Fan Jian Dui Zhao Shou Ce, which collects 7000 pairs of traditional and simplified Chinese characters. Three principles of simplifications are identified in pictophonetic character structure. The first is the omission of phono-symbols, the second the omission of shape-symbols, and the third the omission of both phono-symbols and shape-symbols. Four rules of mutation in pictophonetic character structure are further identified. They are the dissimilation of phono-symbols, the assimilation of phono-symbols, de-pictophoneticization and the symbolization of characters.