本論文觀察台灣地區國語閩南口音，也就是俗稱的「台灣國語」中展現的單元音化以及擦音卸解現象，建立「台灣國語語料庫」作為本論文分析的基礎，並且從優選理論的觀點探討這些台灣國語音韻現象。
根據「台灣國語語料庫」的數據顯示，韻核後介音 /j/ 以及 /w/ 容易被語者刪除，韻核前介音 /j/ 以及 /w/ 則傾向被語者保留。輕擦音 /f/ 在台灣國語中常被卸解為 /hw/。
本文的分析認為，國語閩南口音是一種方言的變異，反映了閩南語以及國語的部份制約排序。當語者表現出明顯的閩南語口音時，反映出閩南語的部份制約排序；而語者的閩南語口音較不明顯時，則反映了國語的部份制約排序。

This thesis investigates monophthongization and fricative reconfiguration in the Taiwanese Accent of Mandarin (TM), and establishes the TM corpus as the base of phonological analysis. The Optimality Theory approach is adopted to account for the phonological phenomenon of TM.
As indicated by the TM corpus, the postnuclear glides /j/ and /w/ tend to be deleted in TM; the prenuclear glides /j/ and /w/ tend to be preserved in TM; and the fricative /f/ tend to reconfigurate as /hw/ in TM.
Our analysis considers that TM is a dialectal variation which reflects the subgrammars of Taiwanese and Mandarin. When the speaker shows a clear Taiwanese accent, the partially ordered ranking of Taiwanese is reflected; and when the speaker shows no obvious Taiwanese accent, the partially ordered ranking of Mandarin is reflected.

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