关键词: 海峡两岸, 国语, 普通话, 语言标准

Abstract: By comparing the two languages with the early national language，it is found that the languages on both sides of Chinese Taiwan Straits have obvious inheritance and origin relations with the early national language in phonetics，characters，vocabulary and grammar，indicating that the languages on both sides of Chinese Taiwan Straits have exact homology relations. They are two equal language varieties developed in different time and space，and there are language signs of cultural identity and national identity across the Straits. While affirming the sameorigin relationship between the languages on both sides of Chinese Taiwan Straits，we should also pay attention to the following： First，although the languages on both sides of Chinese Taiwan Straits share the same origin，there are obvious differences，which have already appeared in the early days of the establishment of the Kuomintang and the Communist Party of China； Secondly，the homology of languages on both sides of Chinese Taiwan Straits is not affected by any external conditions or environment. Thirdly，under the influence of dialect，loanwords and other factors，Chinese Taiwanese Mandarin has appeared a certain degree of differentiation in the development process.

Key words: both sides of Chinese Taiwan Straits, the national language, mandarin, language standard