「結束談話」是人際互動間常見的言語行為，但因語料蒐集不易，致使現今相關研究有限。然而，結束談話具有避免衝突與維繫關係等實用功能，本文認為有其必要進行研究，以彌補現今研究的不足。
隨著商業漢語的日益蓬勃，本文聚焦於漢語與英語職場情境結談策略的差異比較，同時探究兩母語文化對結束談話策略的影響，以期提供經由實證研究所整理分析而得的個別語言策略差異與典型公式，使漢語教師與英語母語背景的漢語學習者都能從中獲益。本文透過言談任務完成法（DCT）蒐集語言樣本，分析漢英語母語者主體行為、輔助行為、內部修飾與序列結構的使用情形。研究變項為社會權勢與社會距離。
研究結果顯示，漢語與英語於結談時其策略選用呈現多元的變化。不過，從許多面向來看，漢語策略選用的多樣性較英語來得大，且兩語言於策略選用與內部修飾等方面呈現不同的趨向。以內部修飾為例，漢語使用內部修飾時主要以減緩策略的效力為主，英語則以減緩或加強策略的效力為主。整體而言，個別語言於結談時有其共性與個性，且受雙方母語文化的影響。漢語結談策略反映集體主義與高語境文化的溝通特質，英語則體現個體主義與低語境文化的溝通特質。
最後，依據研究結果，本文以英語為母語的漢語學習者為對象設計一份學習單並編製兩份教案，以期讓學習者於漢語職場能更順利地表現適合漢語文化的結談策略。

The speech act of leave-taking is a common type of interpersonal communication which has not yet received substantial study into the pragmatics due to the difficulty of collecting data. However, leave-taking serves two key practical interactional functions: firstly, conflict-avoidance and secondly, solidarity-establishing. Given this dearth of investigation further study is needed to counter the lack of studies currently available.
With the increasing need to develop Business Chinese courses, this research focuses on contrasting the pragmatic strategies used by native Chinese and native English speakers over leave-taking during workplace-related discourse, while exploring the influence of cultural values upon them. The aim is to serve as a reference, and to benefit Chinese language teachers and their students who have an English speaking background by providing a summary based on empirical study. This research gathered language samples by discourse completion tests (DCT), then analyzed the head acts, supportive moves, internal modifications and sequences structures used respectively by the native Chinese or English speakers. The study variables includes Power Distance and Social Distance.
The results show that users of Chinese and English both employed a variety of strategies when taking leave. However, in several respects, the variety of strategies the Chinese utilized is greater than those utilized by native English speakers. Moreover, the two languages present different preferences on selected strategies and internal modifications. Taking internal modifications as an example, the Chinese mainly tend to weaken the force of the strategies selected, whereas native English speakers also focus on the strengthening effect provided by some of the internal modifications. Overall, Chinese and English share some similarities in the use of leave-taking strategies, but that cultural backgrounds have a large influence on them is still evident. The result illustrates that the strategy patterns the Chinese utilized is more influenced by Collectivism and High-Context Culture while the English is more affected by Individualism and Low-Context Culture.
Finally, based on this research, one teaching material and two lesson plans have been designed for Chinese language learners of native English backgrounds to make it easier for them to employ more suitable leave-taking strategies at workplace based on Chinese culture.

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