教育部《臺灣台語常用詞辭典》以高雄音作為主體音系，理由是高雄音最接近臺灣普通腔。本文分別從聲、韻、調三方面討論高雄音是否與普通腔一致。聲母方面，高雄音的〈入入〉類有接 [i] 時讀 [g] 的特點，但教育部《臺灣台語常用詞辭典》並未呈現高雄音的這個聲母特點；而且〈入入〉類的音變潮流是 [dz]＞[l]，[g] 並非〈入入〉類的普通腔變體。韻母方面，臺灣閩南語的元音 /o/，高雄音讀展唇音 [ə]，而臺灣普通腔的元音 /o/ 則是展唇音 [ə] 及圓唇音 [ɔ] 兩者仍在互相競爭中。聲調方面，陽入原調讀高短調是南部混合腔常見的變體，高雄音亦然，然而在中部、北部及東部，陽入讀高短調並不常見，尤其喉塞尾的陽入原調，普通腔變體是中長調而非高短調。由〈入入〉類及陽入原調來看，高雄音與普通腔不同，相對而言，花蓮市閩南語比高雄音更接近普通腔。

　　The Ministry of Education’s Dictionary of Frequently-Used Taiwanese Taigi uses the Kaohsiung accent as its primary phonological system, reasoning that it is closest to General Taiwanese. This research discusses whether the Kaohsiung accent is indeed the closest by analyzing three aspects: initials, finals, and tones. For initials, the Kaohsiung accent exhibits the feature of pronouncing [g] when followed by [i] in the “Ru/Ru 入入” initial group. However, this is not reflected in the Ministry’s dictionary, in which instead of [g], the common trend for the “Ru/Ru 入入” initial group is changing from [dz] to [l]. In terms of finals, the vowel /o/ in Southern Min is pronounced as an unrounded [ə] in the Kaohsiung accent, while in General Taiwanese, the unrounded [ə] is still competing with rounded [ɔ]. Regarding tones, in southern hybrid accents, including the Kaohsiung accent, the lower register entering tone is commonly realized with a high-short tone. However, this high-short tone is less common in other areas of Taiwan, especially where the lower register entering tone with a glottal stop tends to be a mid-long tone rather than a high-short tone. The research shows that the Hualien accent is even closer to General Taiwanese than the Kaohsiung accent, based on observation of the “Ru/Ru 入入” initial group and the lower register entering tone, in which the Kaohsiung accent differs from General Taiwanese.

高雄音; 臺灣普通腔; 〈入入〉類; /o/ 元音; 陽入原調

Kaohsiung accent; General Taiwanese; “Ru/Ru 入入” initial group; /o/ vowel; lower register entering tone