本研究旨在探討《國語日報》國際版對照PISA全球素養四大內容領域和十一項次領域中的分布情形，以了解報導內容與全球素養各領域的關係，最後以文化相對主義探討報導中的西方觀點與跨文化關聯，為提供教育工作者在進行讀報教育時培養學童全球素養之參考，以及建議編輯在選擇跨文化議題時，內容能有非西方之觀點。
研究對象為2020年6月1日起到2021年5月31日期間所出刊的《國語日報》國際版報導， 以內容分析法進行研究，共分兩部分：一為「版面比例分析」與「全球素養相關程度」的量化研究，並探討報導實際內涵；二是以「文化相對主義」對歸類於內容分析項目表中與跨文化相關的報導進行研究。
研究結果顯示，國際版呈現「消弭衝突、維護制度與人權」比例最高，共154則；相關程度上，與全球素養內涵相關的報導占整體的57.8%；在文化相對主義理論下，發現有些報導是以西方觀點探討事件，在涉及人權、民主和自由等觀念，更關注是否受到尊重和維護，忽略非民主國家的文化、風俗與價值觀可能不同，進而做出譴責。
研究建議，增加國際社會經濟發展與互動類的新聞，因全球經濟發展無法由個人直接觀察到，媒體作為國家經濟狀況訊息主要傳播管道，應有足夠報導量。未來主編在選擇與跨文化相關的新聞時，可用一配文做非西方觀點的報導來分析事件，培養讀者從多個文化角度看待新聞事件。

This study investigates the performance of the International News of Mandarin Daily News with regards to global competence by using "PISA 2018 Global Competence Assessment" as the analytical framework which including 4 domains and 11 subdomains. The study could provide educators how to foster students' global competence through reading newspaper and adopt a more neutral point of view when selecting news articles that pertain to cross-cultural topics.
The study focuses on the news articles published in the International News of Mandarin Daily News during the period between June 1, 2020, and May 31, 2021. There are 456 news articles were chosen as the samples to achieve two main purposes: (1) a quantitative assessment, which examines the page ratio of the news articles and their correlation with global competence, while delving into the practical significances of the news articles; and (2) an investigation, which uses cultural relativism to discuss the news articles pertaining to cross-cultural topics. The research findings are summarized as follows:
Among the selected news articles, the largest number (154 articles) pertains to "institutions, conflicts and human rights". In terms of correlation, irrespective of whether they are main articles or auxiliary articles, 57.8% of the samples are highly or non-highly correlated to the PISA 2018 Global Competence. Based on the analytical perspective of cultural relativism, the study finds that news articles are inclined to discuss news events from a western perspective and pay more attention to whether human rights, democracy, and freedom were respected and maintained. It means that they sometimes ignore the culture norms, customs, and value-system of non-democratic countries.
This study suggests that the midea should have enough coverage on Socio-economic development and interdependence section because global economic development is difficult for individuals to directly observe. After adjustment mentioned above, the news could be enhanced the readers’ ability on observing events from diverse cultural perspectives.

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