1949年後，由於兩岸漢字字形的各自獨立發展，造成了現行常用漢字字形體間的較大差異。而除了新舊字形和《簡化字總表》中明確指出的字形差異外，其實兩岸字形中還存在著很多不同類型的細微差異。
故本論文即以臺灣之《常用國字標準字體表》（4808字）和大陸《現代漢語常用字表》（3500字）進行系統的字形比對，以期完成以下三項研究內容。一是釐清兩岸常用字表所見字形之差異類型，通過筆畫與結構差異兩大項及其下各小項，將兩岸常用字表中可相互對照且存在差異的字形全部歸納分類。二是探明兩岸常用字表所見字形之差異形成的原因，通過查找對比歷代重要字書及重要文獻資料，將兩岸字形差異釐清為「字源選擇不同」、「書寫習慣不同」、「形義認知不同」等原因。三是討論造成兩岸字形差異的社會現實因素，因為造成兩岸常用字表所見字形存在差異的各項原因歸根結底都是由於兩岸常用字表之訂定原則不同，但其原則差異，則是兩岸國民受教育水平不同及政府推行常用字的訴求不同等這類社會現實因素的具體體現。由此將兩岸常用字表所見字形差異的研究形成一個完整的論述系統。
After 1949, due to the independent development of Chinese character fonts on both sides of the Taiwan Strait, there are great differences between the current commonly used Chinese character fonts. In addition to the differences between the new and old fonts and those clearly pointed out in the General Table of Simplified Characters, there are many subtle differences of different types in the cross-strait fonts.
Therefore, this paper makes a systematic font comparison between Taiwan's Standard Chinese Character List (4808 characters) and Mainland's Common Chinese Character List (3500 characters), with a view to completing the following three research contents. One is to clarify the types of differences in the fonts seen in the commonly used Chinese character lists across the Straits, and to categorize and classify all the contrastive and differentiated Chinese characters in the commonly used Chinese character lists across the Straits through the two major items of stroke and structure differences and their sub-items. The second is to find out the causes of the differences between the two sides of the Taiwan Strait. By looking up and comparing the important character books and important literature, we can clarify the differences between the two sides as "different source selection", "different writing habits" and "different cultural concepts". The third is to discuss the social and realistic factors that cause the differences in the fonts between the two sides, because the reasons for the differences in the fonts seen in the common fonts between the two sides are, in the final analysis, due to the different principles of the common fonts between the two sides, but the differences in the principles are the different levels of education of the people on both sides of the Taiwan Straits and the different demands of the government for the implementation of the common words. This kind of social reality factor concrete manifestation. Thus, a complete discussion system is formed on the study of the differences in the glyphs seen in the commonly used cross-strait vocabularies.
