本文通过具体分析 ,指出台湾“通用拼音方案”在字母与语音的配置关系以及字母设计方面是有缺陷的 ,甚至是自相矛盾的 ,它对“汉语拼音方案”做了徒劳无益的改动。诚如海内外众多学者所说的 :“通用拼音方案”在学理上是不成熟的 ,在实用上只能使台湾与国际社会脱轨 ,孤立自己 ,自外于世界文化 Through concrete analysis, this article points out that the “General Phonetic Alphabet” in Taiwan is flawed and even contradictory in terms of the arrangement of letters and phonetics and the design of letters. It makes futile changes to the “Hanyu Pinyin Scheme.” As many scholars both at home and abroad have said: The “Universal Pinyin Scheme” is theoretically immature. In practice, Taiwan can only deviate itself from the international community and isolate itself from the world culture