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

摘要： 台湾“国语”与大陆普通话在语音、文字、词汇、语法等层面均同早期国语存在明显继承性，两岸语言存在确切的同源关系。它们是汉民族共同语在不同时空发展的两个平等语言变体。肯定两岸语言同源关系时需注意：两岸语言存在明显差异，这种差异始自国共两党成立初期；两岸语言的同源关系不受任何外在条件的影响；台湾“国语”在发展中出现了一定程度的分化。

关键词: 海峡两岸, 国语, 普通话, 语言标准