本研究根據教育部第一批公佈的台灣閩南語推薦用字300字詞來做探討的主題。透過無仝版本台語辭典的用字，來佮教育部所推薦的建議字詞做用字的比較，並且採用文獻分析法佮語料庫語言學分析法，來分析這300个建議字詞，佇台語文的使用上敢有普遍，佇寫法頂面是毋是適合。 經過研究發現，這300字詞的選用，符合普遍性的「常用字詞」達到97%，符合適用性的「優先字詞」達到85.3%的比例。 針對用字選擇爭議性較大的字詞，阮建議用羅馬字代替著好，按呢會當表達出正確的讀音恰意思，嘛避免產生無必要的誤解。

Concerning the general usage and the script suitability of the MOE recommended Taiwanese Han characters, only few related statistic and research have been done so far. This study focuses on the first 300 words on the list. We compare them with the list's counterpart in different versions of dictionaries (from the view point of experts) and corpus (from the view point of the general public), respectively. Through literary and corpus analysis, we carefully examine if the orthography of the 300 recommended words are generally used and practical or not. Then we perform a comparative analysis between the words in dictionaries and the ones on the recommended word list. Those "commonly used words", according to the principle of general usage, achieved a 97 percent agreement with the 300 recommended words while words "used with priority" in terms of suitability was 85.3 percent in agreement with the words we compared.