幽默在十九世紀中期以後開始受到西方社會的重視，到了二十一世紀，幽默更被視為全球化時代跨文化溝通中不可或缺的能力之一。幽默深受文化的影響，因此，臺灣華語作為一個獨立的語言變體，其幽默具有特殊性。本文旨在研究臺灣華語幽默策略，以圖文為主的網路迷因作為分析文本，並依據相關文獻及前人研究建立分析理論架構，從三個面向分析一共150筆的網路迷因。研究結果顯示，從幽默風格面向來看，臺灣華語網路迷因幽默策略主要以親和型為主；從幽默主題來看，臺灣華語網路迷因幽默策略人際關係為主。從幽默手法的面向來看，臺灣華語網路迷因的幽默手法主要以婉曲為主。臺灣華語幽默策略不僅反映了網路迷因的幽默本質，也展現了Hofstede（2011）文化構面理論中臺灣社會的文化特色。本文根據研究結果，以零點計畫「可見思考」的思考工具作為教學活動基礎，呈現臺灣華語幽默策略的教學應用。最後，本文提出研究限制與未來研究建議，作為後續相關研究的參考。

Humor began to gain recognition in Western society in the mid-19th century, and by the 21st century, it has been regarded as an indispensable skill in cross-cultural communication in the era of globalization. Humor is deeply influenced by culture; thus, Taiwan Mandarin, as an independent language variation, exhibits unique humor characteristics. This study aims to investigate the humor strategies of Taiwan Mandarin, using Internet memes. Based on relevant literature and previous studies, an analytical framework was established to analyze 150 Internet memes from three perspectives. The results indicate that, from the perspective of humor styles, the humor strategies of Taiwan Mandarin Internet memes belong to affiliative humor styles. From the perspective of humor topics, the main strategy belongs to interpersonal relationships. From the perspective of humor forms, the primary technique belongs to indirect speech. The humor strategies of Taiwan Mandarin highlight the cultural characteristics of Taiwanese society as outlined in Hofstede’s (2011) cultural dimensions theory. Furthermore, this study proposes a course design framework using the Visible Thinking tools from Harvard' s Project Zero. Finally, the study presents its limitations and offers suggestions for future studies.

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