In traditional cultural customs, the phenomenon of homophony is a psychological association that seeks good luck and avoids disaster; in daily usage, the phenomenon of homophony is an interesting and creative psychological association. The author is based on his curiosity and preference for homophony, plus his knowledge of Chinese idioms. Due to the profound psychological thinking process, I chose to use Chinese Xiehouyu as corpus to analyze the homophony and explore the creation and interpretation process of homophonic Xiehouyu. Xiehouyu is a unique language style that is widely loved by the public. It is playful and humorous. If used skillfully in verbal conversations or article writing, listeners or readers can seek depth in implicitness. The understanding of the words will lead to endless fun and make people laugh, especially the homophonic idioms. Coupled with the transformation of homophonic words, people can’t help but admire the wonderful use of language and the variety of vocabulary. Therefore, in the use of Chinese idioms, the homophone phenomenon is a psychological association full of interest and humor. “Xiehouyu” is a unique language vocabulary that is widely loved by the public. Especially if the “homophony” is used to create Xiehouyu, it can add a lot of fun and humor. Xiehouyu is a linguistic expression created by the general public in different time and space backgrounds. Therefore, there are many dialect languages. This article takes the homophonic Xiehouyu created by the “Guoyu (Mandarin)” phonetic system as the research object. From the creator Three aspects, language itself and receiver, are used to explore the Chinese homophonic idioms more comprehensively. Teaching should focus on practicality and allow students to expand their language skills and use of vocabulary, rather than just teaching materials in textbooks. Therefore, these homophonic phenomena in life should be shared with students and lead children to appreciate the creativity of language. , experience the fun and mystery, and over time, they may also be able to have amazing language creativity.

Listeners and readers often find puns interesting and creative so that puns are widely used in daily life. However, puns are underemphasized by Chinese teachers and the designers of Chinese textbooks in terms of teaching aims because of their varie language forms and the relatively high requirements for both cultural and contextual knowledge of the target language. In the past studies of Chinese puns, in addition to the study of rhetoric, most of the studies analyzed the motivation and understanding of puns from the perspective of pragmatics. This thesis aims to analyze homophonic puns at two levels from Chinese second language learners’ points of view. As for the first level, this study employs the relationships between language forms and meaning of Langacker(1987)and Taylor(2002)as the framework and deconstruct the collected advertising pun corpus into three elements: form, sound and meaning. What is more, in addition to non-verbal information discussions such as trademarks and illustrations, the homophonic puns aredivided into five types based on their differences and similarities of semantic construction. The five types are “no text replacement with non-verbal information”, “no text replacement and prior knowledge”, “text replacement and meaning integration into sentences”, “text replacement and meaning independence from sentences” and “textre placement and self-organization sentences”.

After a lot of Japanese foreign words came into Taiwan, there was a change in language and language. In fact, these changes are inevitable in the category of foreign language. Because those who use these words define these words, and even enforce the expansion and remembrance of these words. Especially, in the Chinese system which emphasizes the ideograms, when the new foreign words are encountered, there are little or many changes in the words and abbreviations of the words. All of these are normal changes. In this way, these foreign words converge smoothly into the translations and take root. By comparison, Japanese loanwords are changed drastically through changes in internal structures such as changes in formal structure, as well as transfers and derivations. And it makes these changed words. Relatively complete forms of derivation and strong reproductive. With the development of science and the universalization of the mass media such as the Internet, we often enjoy the resources of global society and international society. The most important one is language. Therefore, if we look carefully at these loanwords appropriately and objectively, we can use these words precisely and new words can be imported into the country through translation. Thus, the richness and diversity of domestic words can be increased.

The country which writes a Chinese most plentifully from current whole world will be Taiwan and China (continent). 'The taiwan' with 'continent' original “same race and east it sees, as the fuselage” all Beijing word meaning foundation makes. From 1949 after the both eyes (Taiwan and China) which about 60 year for is almost discontinued a big development were to the social economy and the cultural reform from beriberi they brought. About 50 the time of year flowed and part Chinese of Taiwan with the Chinese which from China (continent) is used from change process the actual condition which is expressed different appeared. Taiwan and China (continent) about 60 were year and during old time were discontinued 1986 to become, it stood and it allowed the Chinese relative visit or an investment of the Taiwan compatriots. The traffic of the both eyes develops continuously with the opportunity which will reach, when about 60 year for it was discontinued, sometimes from the difference of the use vocabulary back perplexity did the both eyes compatriots be. Are like that the specialists of the both eyes comparative study is various from vocabulary, use and pronunciation back various direction of the both eyes. It listened in recent times and it came and “the Chinese studying hot blast” happened from whole world and the foreigners frequently Taiwan and China (the continent) clearly does not divide the difference of Chinese the actual condition occurred. The actual both eyes from basic one e bottle sound notation of Chinese the difference is appearing from pronunciation, vocabulary and the grammatical back about under starting. The research which it sees relationship of this both eyes of the Chinese studying sleeping field of the inside and outside of the country about under including is dawned the difference and the cause of language and vocabulary actual condition the man with underdeveloped genital organ the objective of the place where it does is. The place where the nations which are to the situation where the situation is similar research a vocabulary change and a difference compared to further Taiwan and China (the continent) the reference becomes wishes in the comparative study which relates with a vocabulary change and a difference.