中文摘要：

对比分析大陆、台湾同义异形词语,总结出两岸造词理据的差异,表现在七个方面：（1）描述事物特征的角度不同;（2）关注点不同;（3）选择不同的同义语素（词）造词;（4）传统与现代、书面语与口语、方言与普通话的差别;（5）缩略与原形的不同;（6）语序颠倒;（7）翻译的差别.两岸造词理据差异范围较广,涉及词语的各个层面.其中,选择不同的同义语素、关注点不同是两岸造词理据差异最大的.

英文摘要：

Based on the comparison between cross-strait synonyms, this paper concludes that Mainland-Taiwan synonyms differ in the fol owing aspects:(1) distance between literal meaning and the referents;(2) focus points;(3) morpheme selection;(4) choice between tradition and modernity, written and spoken lan-guage, dialect and standard language; ( 5 ) choice between abbreviations and original forms; ( 6 ) word order;(7) difference in translations.