本文旨在考察法籍華語學習者的拒絕言語行為模式及探討其拒絕策略的選擇、頻率、順序、內容與臺籍華語母語者的差異，亦透過社會地位和社會距離的作用來檢視兩者在拒絕策略選用的差異，以期在往後的華語教學上提供華語教師教授法籍人士使用拒絕言語行為時應注意的面向，並建議將來學習華語的法籍人士有效掌握富文化內涵的拒絕言語行為。本文主要以Beebe等學者 (1990)及筆者根據受試者問卷答覆的內容，統整成本研究的拒絕策略分類。針對臺籍華語母語者、法籍華語學習者共兩組的拒絕策略做對比研究，主要以言談篇章完成任務法 (discourse completion task，簡稱為DCT)收集語料。在禮貌策略方面，臺籍華語母語者和法籍華語學習者在表達拒絕言語行為時，皆傾向使用間接策略，以期降低威脅對方顏面。整體來看，兩組受試者的間接拒絕言語行為之禮貌策略使用頻率前三高依次皆是:【理由】、【遺憾、道歉】、【勸阻】等策略；第四高的分別是【變通方式】和【陳述原則】。就採取禮貌策略的數量來說，法籍華語學習者較臺籍華語母語者多，即法籍學習者偏好採用多種策略達到拒絕對方的要求。

This study investigates various models of refusal speech acts among two target groups: French learners of Mandarin Chinese and Taiwanese native speakers of Mandarin Chinese. The refusal responses were analyzed in terms of their options, frequencies, sequences and contents of their semantic formulas. Difference between these two groups, regarding their refusal strategies as determined by social status and social distance, is also examined. The difficulties of refusal speech acts encountered by French learners of Mandarin Chinese were then generalized and indicated that Mandarin instructors of native French speakers should focus on the different reasons for the pragmatic failure of French learners and that they should assist these learners in mastering refusal speech acts that rely on abundant cultural information. The present study classified refusal policies according mainly to the research of Beebe et al. (1990). Specifically, the current study collected discourse completion questionnaires from Taiwanese native Mandarin speakers and French learners of Mandarin Chinese and compared their responses to determine how refusal policies differ between the two groups. This study emphasized the dissimilarities of refusal strategies between native Mandarin speakers and second-language Mandarin learners. Therefore, the participants in this study were divided into two groups. Regarding politeness strategies, Taiwanese native Mandarin speakers and French learners of Mandarin Chinese, in expressing refusal speech acts, tend to use an indirect strategy to reduce the risk of causing the interlocutor to lose face. Overall, the indirect refusal speech acts of the aforementioned participant groups are most commonly followed by the use of the following strategies: ＂excuse explanation, excuse,＂ a ＂statement of regret,＂ and an ＂attempt to dissuade the interlocutor.＂ Less commonly used strategies include a ＂statement of alternative＂ and ＂statement of principle.＂ Regarding the quantity of politeness strategies, French learners of Mandarin Chinese employ more politeness strategies than Taiwanese native Mandarin speakers do, and they prefer to use a wider variety of strategies to refuse requests.