The creation of characters is mainly for the purpose of presenting and recording of oral language. Thus, the different designs of characters should naturally conform to the special characteristic of the relevant oral language. Accordingly, there is no such design that is absolutely good or bad. Han Chinese belongs to the family of solitary language and thus its design naturally is in the form of a single character. It is different from the Western languages that belong to the inflectional language and has to combine different alphabets to create a word. As the solitary language allows one sound representing different meanings, the employment of different tones becomes necessary to differentiate different meanings. This special phenomena does not allow the using of alphabet to create a word (character). Therefore, the single characters which signifies meaning or signifies meaning and sounds at the same time seems to be only choice for Han Chinese. This explains for the fact that the Chinese communist party tried in vain in romanizing Chinese characters and finally gave way to the simplified characters. The history of the development of Han Chinese characters witnessed changes. If one follows the structural principle of Han Chinese characters and makes changes to old characters to suit the needs of different places and times, it is reasonable to create new characters. Taiwanese languages belong to the sub-branch of the larger family of Han Chinese languages and thus one can find out the relevant Chinese characters for most words in Taiwanese languages. However, due to historical reasons, some words eventually lost their counterparts in the vast pool of Chinese characters. It is therefore necessary to create new characters according to the principle found in Han Chinese or use new characters according to convention. In doing so, one can communicate with local people using different dialects on the one hand while keeping one's own linguistic characteristic on the other.