本論文藉由瞭解在臺學習華語的外籍學生對於兩岸口音的看法，以供臺灣華語教師在教學現場應使用何種口音作為參考。研究對象是臺灣北部某國立大學的華語文教學中心中級班以上的外籍學生。研究方法包含假貌相比測驗法（Matched-Guise technique）、問卷調查和焦點團體訪談三項研究工具，蒐集研究資料，作為分析與討論問題的依據。 經過研究實施與資料分析，歸結研究結果如下：（一）多數外籍學生具有聽辨兩岸口音差異之能力；（二）兩岸口音各有其擁護者；（三）兩岸口音的印象差異，除了在聲母、韻母及聲調，如：捲舌音、輕聲及兒化韻等等的差別以外，說話的語氣，如：聲音的大小、說話的速度、聲音的高低等，也會影響外籍學生對兩岸口音的印象；（四）外籍學生在選擇華語口音時所考慮的要素為「不同學習階段的需求」、「易學」、「當地文化與朋友」、「好聽」以及「較具親和力」等五項因素；（五）本研究的外籍學生認為在現階段應學習臺灣口音的華語，奠立良好的口音基礎，進而拓展聽力寬度，然後再進入多元口音輸出的階段。 最後根據調查結果提出華語教學上的啟發與後續研究建議，以供華語教師、學校行政單位以及教學研究者在兩岸華語口音方面的參考。 / This study aims to investigate how CFL(Chinese as a foreign language) students in Taiwan view the accent of Mandarin Chinese produced by Taiwanese and Mainlanders. The participants of the study are from a university in Taipei city, and they are at intermediate-level and above. The research methods adopted in the study include Matched-Guise technique, questionnaire survey, and focus group interview. The major findings are: (1) Most CFL students have the ability to distinguish the accent of Mandarin Chinese produced by Taiwanese and Mainlanders; (2) the two accents have their own supporters; (3) CFL students’ impressions of the two accents include not only initials, finals and tones, but also volume, speed and pitch. Another interesting finding is that most CFL students in Taiwan want to learn Mandarin with a Taiwanese accent because (1) Taiwanese accent is easier to learn; (2) CFL students in Taiwan want to interact with Taiwanese and learn Taiwanese culture. When CFL students in Taiwan become high intermediate or advanced students, they also wish to be exposed to Mandarin with mainlander’s accent in order to expand their repertoire of the Chinese language. At the end of the thesis, pedagogical implications and suggestions for further research are included.