本論文比較日、美籍華語學習者（以下簡稱日、美籍學習者）與臺籍華語母語者（以下簡稱臺籍母語者）於拒絕請求及提供（贈與）情境下之拒絕語用及感知差異，並探討社會變因對拒絕策略的選用是否有顯著影響，根據分析結果，本文提出以華語作為第二語的拒絕語用教材設計及其教學討論。
本研究研究對象分三組：臺籍母語者10位、日籍學習者10位以及美籍學習者10位。研究語料蒐集分為口語語料與感知調查，口語語料採取開放性角色扮演方式收集，感知調查採回顧式口述報告方式收集。前項研究工具讓本研究得以檢視研究對象在互動性、連續性會話結構下的拒絕言語行為之真實樣貌，後項研究工具讓本研究得以進一步探究拒絕言語產出與背後文化感知之間的關係。
策略分析結果顯示，在整體策略方面，臺籍母語者與日籍學習者達顯著性差異者有：條件應允、負債感、玩笑交情、緩和語以及預備語等5項；臺籍母語者與美籍學習者達顯著性差異者有：否定意願、陳述原則、負債感、玩笑交情、回報互惠、表示歉意以及緩和語等7項。本文檢視學習者之策略內容，歸納美籍學習者直接程度過高，使用較多嚴肅道歉語；日籍學習者則是明確程度不足、拒絕語句過短。此外，兩組學習者在運用緩和語修飾拒絕行為的頻率明顯不足，對回絕贈與時的禮貌慣用語以及華人文化中特有的「貶己尊人」之表達形式與內容則缺乏了解，以致禮貌程度不足。
在社會變因的影響方面，「社會地位」變項雖然對三組皆造成顯著性影響，但產生影響的細節不盡相同，在對不熟師及不熟友的拒絕贈與情況下，有社會地位顯著差異的組別是臺、日兩組，美籍組雖然也有社會地位顯著差異結果，但出現於請求情境。在對熟識師及熟識友的拒絕贈與情況下，只有臺、美兩組展現社會地位的顯著差異結果，日籍組則無。「社會距離」變項方面，差異結果主要出現於「熟友 vs. 不熟友」的組別，且顯著性差異只出現在臺、美兩組，日籍組未出現。
在拒絕感知調查方面，研究者依情境感知、變項感知與文化感知等三個面向分別討論，在情境感知方面，學習者認為最難的拒絕情境為對不熟師的贈與情境，其次為對不熟師的請求情境；在影響拒絕的變項感知方面，三組皆認為社會地位是最大的影響變項；在文化感知方面，針對拒絕過程中的堅持性行為，調查結果呈現日籍學習者的接受度最高，臺籍母語者次之，美籍學習者最後。
最後，綜合上述語用策略分析以及感知調查結果，本文提出針對中高級程度的跨文化拒絕語用教材編寫暨教學應用之相關討論。預期本研究對日、美籍學習者與臺籍母語者的策略與感知之調查與分析成果，可擴大拒絕中介語語用研究之內涵，並為華語作為二語的拒絕語用教學拋磚引玉，激盪出更多的相關研究探討。

This dissertation examines the differences of the refusal strategies and the perceptions between Japanese Mandarin Chinese learners and American Mandarin Chinese learners, in comparison to Taiwan Mandarin speakers upon receiving requests and offers. The social variations (social status and social distance) are also taken into consideration due to the influence it may have on the selection of refusal strategies. Based on the research results, this dissertation suggests a more comprehensive design to teach Chinese refusal skills to those learning Chinese as a second language in the hope of improving their pragmatic competence.
For this research, there are three culturally different group of subjects: 10 native Taiwan Mandarin speakers, 10 Japanese learners of Chinese and 10 American learners of Chinese. The elicitation method used for data collection is open-role play, and the perception data is collected through the method of retrospective self-report.
The production data indicates that there are significant differences on five refusal strategies: conditional acceptance, indebtedness, jokes, mitigators, and hesitation-fillers between Japanese learners of Chinese and Taiwan Mandarin native speakers. Between American learners of Chinese and Taiwan Mandarin speakers, there are seven strategies showing significant differences: statement of principle, indebtedness, jokes, rewards, apologies, and mitigators. Through further examination on the content of the refusal strategies, this dissertation concludes that American learners of Chinese are comparatively more direct and utilize formal apologies while showing an act of refusing; whereas Japanese learners of Chinese tend to be ambivalent and use brief responses.
Compared with Taiwan Mandarin speakers, both American and Japanese learners of Chinese use much less mitigators, which reduces the force of a refusal leading to face-threatening outcomes. Due to the lack of polite “common words”, such as ‘búyòngla’ (it is not necessary) and certain strategies (such as indebtedness and jokes largely used by Taiwan Mandarin speakers) both American and Japanese learners of Chinese’ pragmatics are not appropriate enough especially when refusing a gift offer.
In regards to the influence of how the social status plays in the selection of refusal strategies, the chi-square test shows that all three groups are tested status-conscious especially when facing the superiors and the equals. As for the social distance, the significant difference only appears in the Taiwanese and American groups when they reject the familiar/unfamiliar friends. It does not show any significant difference in the Japanese group.
Regarding the perception study, the data reveals that making a refusal to an unfamiliar superiors’ gift ranks as the most difficult decision among the 8 role-play scenarios. All three groups agree that the most significant variation for refusal is social status. With regards to the cultural awareness, the perception data of the three subjects conclude with Japanese learners of Chinese as the most tolerant in accepting the persistent behavior when making refusals, while American learners are the least tolerant.

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三、教材
馮勝利、廖灝翔、王秋雨編著（2009）。什麼時候說什麼話。北京：商務印書館。
國立臺灣師範大學（2008）。新版實用視聽華語。臺北：正中書局。
國立臺灣師範大學（2015）。新聞觀點（上課講義）。未出版。
葉德明（主編）（1999）。遠東生活華語。臺北：遠東圖書公司。
鄧守信（主編）（2015）。當代中文課程。臺北：聯經出版社。
鄧守信、孫珞（2008）。今日臺灣。臺北：師大書苑。
劉 珣（主編）（2003）。新實用漢語課本。北京：北京語言大學出版社。
四、辭典
Swannell, Julia（1992）. Oxford Modern English Dictionary . Oxford：Oxford University Press。
呂叔湘、丁聲樹（2001）。現代漢語辭典。香港：商務印書館。
管燕紅、唐玉柱（譯）（2005）。Richards, J. C., Schmidt, S., Kendrick, H., & Kim, Y. 著。朗文語言教學與應用語言學辭典。北京：外語教學與研究出版社。
教育部（2015)。重編國語辭典修訂本。http://dict.revised.moe.edu.tw/cbdic/。