本論文研究以｢間接抱怨的反應｣的語言行為為研究方向；一方面以跨文化語用學的探討為主，研究母語為中文的台灣人與母語為美語的美國人語言行為之差異，藉以探討該語言行為的文化普遍性、獨特性；另一方面是以外語語用學的探討為主，研究台灣大專生學習美語的外語行為是否接近母語為英語的美國人，以深究研究對象的語用轉移現象。研究的四組受試人分別為36位以英語為母語的美國大學生、36位以中文為母語且以中文為學習主要媒介的台灣的大學生、36位英語學習程度較佳的台灣大學生、36位英語學習程度中等的台灣大學生。蒐集語言資料的工具是語言言談情境問卷(Discourse Completion Task，簡稱DCT)，依照蒐集到的語料進行量化、質化的資料分析。研究結果顯示：四組研究對象皆傾向以憐憫策略來回應間接抱怨。然而以兩項研究變項(性別與社交關係)來進一步討論時，研究結果呈現不同的策略使用：以中文為母語和英語學習程度較佳的台灣大學生這兩個研究對象趨於以沉默或是轉移話題來回應女性陌生人的間接抱怨，但是英語學習程度較中等的台灣大學生，卻是較常使用建議策略來回覆陌生人。再者，探究研究對象們的語用標記時，英語學習者常轉化中文的發語詞於英語表達中，相較於以英語為母語的美國大學生，他們的語用句型也較為簡化。根據研究結果與探討，英語學習者們的英語學習程度高低並不與其語用表現成正比，這論述可以呼應語用知識是有別於語言知識的概念。故在英語為外語教學上，除了英語能力的提升外，學習者應能有機會體驗不同情境下的語用表現，自覺性的討論出該表現背後的不同文化意涵，進而提升其對母語文化以及目標語文化所該具有的知識與內涵。 / This study investigated response strategies to indirect complaints (IC). On the one hand, it explored the cross-cultural differences in speech behaviors between native Mandarin Chinese speakers and native American English speakers. On the other hand, it examined EFL learners’ IC response behaviors in Taiwan. Four participant groups were invited in this study: 36 native speakers of American English living in the United States, 36 native Mandarin Chinese speakers living in Taiwan, 36 EFL learners with high English proficiency level, and 36 EFL learners with intermediate English proficiency level. Their language data were collected through designed Discourse Completion Test (DCT). Both quantitative and qualitative analyses were conducted to deal with the collected data. The research results indicated that the commiseration strategy was mostly used by all four participant groups. Yet, taking the two independent variables (gender and social-distance relationships) into consideration, informative results were found across different groups. The two groups of native Chinese speakers and EFL learners with high English proficiency level applied off strategy to their female strangers’ indirect complaints. On the contrary, the group of EFL learners with intermediate English proficiency level used more advice strategy to their strangers’ indirect complaints. Furthermore, negative transfer was found in the EFL learners’ linguistic realization to achieve illocutionary forces, including pragmatic markers and simplified sentential expressions. The research findings implied that there was not any positive relationship between language learners’ linguistic abilities and their pragmatic performance. The implicature is correlated with the concept that pragmatic knowledge is distinct from linguistic knowledge. Thus, in EFL courses, language learners should be provided opportunities to consciously explore different cultural meanings behind speech act behaviors.