本研究探討臺灣華語母語者對越南華人華語口音的辨識方式與語音態度，並結合越南華人學習者的實際語音表現，分析其華語口音在跨文化溝通中的評價情形。研究對象為居住於胡志明市、具有華人背景且以廣東話為主要家庭語言的越南華人學習者，重點考察其在聲調、塞音與塞擦音上的發音特徵與偏誤。
研究採用混合研究設計，包含語音產出與語音態度兩個部分，透過語音實驗與半結構式訪談蒐集資料。研究結果顯示，越南華人學習者的華語發音呈現受越南語與廣東話影響的混合型口音特徵，其中第一聲與第四聲的混淆最為明顯，塞音整體掌握穩定，而塞擦音zh、 ch的偏誤出現頻率最高。臺灣受試者在口音辨識時，主要依據捲舌音程度、語速與節奏及語調韻律進行判斷，對越南華人口音的歸類較為分散，且多持中性至偏正向的語音態度。
基於上述研究結果，本研究進一步提出以韻律層面為導向的語音教學建議，強調透過語流分組朗讀與語調走向訓練，引導學習者建立自然連續的語流與整體語調感，並針對第一聲與第四聲的音高控制，以及zh、ch等高頻偏誤音項，設計具體且可操作的發音訓練方式，同時引導學習者理解不同華語口音的多樣性，培養開放且正向的語言態度，以提升學習者在實際口語中的可懂度與發音穩定度。

This study examines how Taiwanese native speakers of Mandarin identify the Mandarin accent of Vietnamese Chinese and their attitudes toward this accent. By incorporating the actual speech production of Vietnamese Chinese learners, the study analyzes how their Mandarin accent is evaluated in cross-cultural communication. The research focuses on Vietnamese Chinese learners living in Ho Chi Minh City who have Cantonese as their primary family language, with particular attention to their pronunciation characteristics and deviations in tones, plosives, and affricates in Mandarin.
A mixed-methods research design was adopted, consisting of two components:　speech production and accent attitudes. Data were collected through phonetic　experiments and semi-structured interviews. The results show that the Mandarin　pronunciation of Vietnamese Chinese learners exhibits a mixed accent pattern　influenced by both Vietnamese and Cantonese. Confusion between Tone 1 and Tone　4 is the most prominent; plosives are generally produced with stable control, and　pronunciation deviations occur most frequently with the affricates zh and ch. When　identifying accents, Taiwanese participants primarily relied on the degree of　retroflexion, speech rate and rhythm, and intonational prosody, and generally　expressed neutral to mildly positive attitudes toward Vietnamese Chinese accents.
Based on these findings, this study proposes pronunciation teaching approaches with a focus on prosodic features. Specifically, chunk-based reading and intonation contour training are recommended to help learners develop a more natural speech flow and overall prosodic awareness. Targeted instructional practices are also suggested for improving pitch control in Tone 1 and Tone 4, as well as for addressing high-frequency pronunciation deviations in zh and ch. In addition, learners are encouraged to understand the diversity of Mandarin accents and to develop open and positive language attitudes, with the aim of enhancing intelligibility and pronunciation stability in spoken Mandarin.

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