〈管甫送〉源自閩南竹馬戲，在梨園戲影響竹馬戲的同時，也受到竹馬戲的影響，竹馬戲對梨園戲的影響表現在傳播自己的劇目，〈管甫送〉遂成為上路、下南、七子班三派所共有的傳統單折戲，是經常加於大戲之後搬演的「小齣」，因受觀眾歡迎而經常上演。〈管甫送〉劇目來源不詳，確切的創立時間不可考，本文研究的〈管甫送〉屬下南派外棚頭折戲，討論方向分三部分：首先，探討〈管甫送〉劇目的歷史來源與現今版本之間的關聯；其次，從〈管甫送〉選取十二個具有閩南方言色彩的詞彙，分為「借音詞」、「特有詞與特殊詞法」、「縮讀詞」三類，並從語音、語法的角度探討其方言本字、詞法用例以及縮讀前的語位；最後，討論閩南方言與少數民族語言，尤其是與苗侗語相類似的語言特徵。經研究，〈管甫送〉最初之時，為受永嘉雜劇時期的漳泉雜劇影響而產生的戲劇作品，屬南戲重要源頭，而閩南方言許多本字未定，或難以考訂，因此「特有詞」多以「借音詞」的形式寫定，這是將口語方言寫定為文字最快也最簡便的方式；至於閩南方言與中國南方少數民族的關係，大量存在於苗語的「疊音詞」，也可在〈管甫送〉找到許多用例。

Guanfusong is from Minnan Zhuma Drama. At the same time that the influence from the Liyuan Opera on the Zhuma Drama, Liyuan Opera was also influenced by the Zhuma Drama, and the effect of the Zhuma Drama to Liyuan Opera was spreading their own repertoire, and Guanfusong then became the common and traditional highlights of the three school of Liyuan Opera, Shanglu, Xianan and Qiziban, and Guanfusong is a skit which was always played after bigdrama. The origin of Guanfusong is unknown, and the exact creation time can not be tested. The version of Guanfusong in this paper is belong to school Xianan of Liyuan Opera. The discussion direction of this paper is divided into three parts. First, this paper explores the relationship between the historical origins of the repertoire and the present version. Secondly, this paper selects twelve Minnan dialect words form Guanfusong, which is divided into ＂borrow words＂, ＂special words and special lexical words＂ and ＂abbreviations＂, and from the perspective of voice and grammar to explore the dialect words, lexical use and the words before abbreviation. Finally, this paper discusses the language features between Minnan dialect and minority languages, especially those with Miao and Dong language. After the study, at the beginning of the year of Guanfusong, it was the drama influenced by Zhangzhou and Quanzhou drama during the Yongjia period, and it is an important source of southern play. Many of the characters in the Minnan dialect are unknown; therefore, the ＂unique words＂ is often written in the form of ＂borrowed words＂, because this is the fastest and easiest way to write spoken dialects as the written texts. As for the relationship between Minnan dialect and ethnic minorities in southern China, there is a large number of ＂overlapping words＂ one can also find many use cases in Guanfusong.