根據ETS的報告，台灣應試者多年來參加多益考試的成績比中國大陸的應試者差，其成績相較於其他亞洲國家也是在倒數第四或第五名。1990年代雙方教育當局在英語教育政策上皆做修正，希望能提升學生的英語能力。其結果是中國大陸學生成績一直提升，而台灣學生則逐漸退步。這兩個區域的學生都以他們的第一語言(中文)為主要教學媒介。第一語言在外語教學上一直以來被視為很重要，所以作者藉由探討台生與陸生在英語課室使用中文來輔助教學的觀點是否有所不同，以作為教學參考。共有543位分別來自台北某大學及西安某大學非英文系的學生參加此研究。參與者在課堂上填寫問卷。問卷結果採用敘述統計、因素分析及獨立樣本T檢定來分析兩者差異。研究發現，兩組學生在英語課使用中文教學並無太大差異，大部分學生贊成使用中文來學習英文。根據研究發現，對未來的研究方向及教學策略皆提供建議。
The average score on the listening and reading sections of Taiwanese test-takers was inferior to Mainland China test-takers of the TOEIC test for years, according to ETS reports. Besides, the average Taiwanese score ranked fourth or fifth from the bottom compared to other countries in Asia. Both educational authorities amended the policies of English education in 1990s to promote students' English proficiency. As a result, the English proficiency of China students is boosting while that of Taiwan students is falling behind. These two groups share the same L1, Chinese, which is the main medium for instruction in class. To examine the role of L1 use viewed as an influential role in the EFL teaching and learning process, thus, the author tries to investigate the university-level students' attitudes towards the use of Chinese in the English class setting in Taiwan and China to see the differences for reference in pedagogy. The study involved 543 non-English-major students enrolled in English classes in Taipei, Taiwan and Xian, China. The participants completed the Questionnaire during the class. Descriptive statistics and factor analysis were used to analyze the data. Then, an independent-samples t-test was applied to compare the differences between these two groups. According to the findings, there was a slight discrepancy between them. The majority of the participants favored Chinese use in the class. Based on the findings, the future study and the pedagogical strategy are made.
