外籍配偶及其子女之相關議題已成為近年來教育界最為關注的焦點之一，教育及政府相關單位均盡其所能協助外籍配偶融入臺灣社會、教育輔導其子女。然而，幫助弱勢族群「融入」主流社會雖然重要，幫助優勢族群認識、接納以及欣賞弱勢族群所帶來的多元文化是另一個同樣重要的課題。本文簡單介紹多元文化主義，也進一步介紹落實多元文化信念的執行策略--即「跨文化了解與溝通的ABC模式」（Schmidt, 1998），並且以實際個案說明此跨文化了解與溝通策略的實行步驟，並評估實施此策略時所可能遭遇到的困難以及注意事項。我們希望藉由介紹此一具體之跨文化溝通策略，提供第一線的教師們面臨新臺灣之子時一個可行的參考。

In recent years, issues related to foreign spouses and their children have become a major focus in Taiwan. Helping this newly emergent ethnic minority "fit" into the mainstream Taiwanese society has been a consensus in academia and the government. Thus, various tactics and strategies based on the assimilationist perspective have been widely discussed and adopted. The assimilationist perspective implies that ethnic minority takes the primary responsibility for harmonious ethnic relations. However, the attitudes of majority towards minority play a more decisive role. Based on the pluralist perspective, the purpose of this article is to (a) discuss underlying beliefs of multicultural education, (b) introduce Patricia Schmidt's ABC's model to promote and increase cross-cultural understanding and communication, and (c) discuss merits and challenges that teachers may face when they apply this strategy in their classrooms.