本研究之理論基礎係依據賴斯金的語意幽默說及柯拉兒的笑話本能及幽默本能，旨在探討中國學生對於不同類型的英文笑話之理解力及欣賞力是否不同。研究採問卷測驗方式， 共有四十五名台灣師大英語系一年級學生參與研究。問卷內容係十篇短文，分為兩篇中文笑 話，兩篇英文非笑話，及六篇英文笑話。六篇英文笑話又細分為語言特定笑話，文化特定笑 話，及普遍笑話。研究結果顯示，受試者對於語言特定笑話及文化特定笑話的理解力及欣賞力遠不及其對於普遍笑話的理解力及欣賞力。研究結果亦顯示，受試者對於中文笑話的理解力及欣賞力遠高於其對於英文笑話的理解力及欣賞力。作者依據上述結果，對於台灣之英語教學提出 了若干建議。

Based on Raskin's Semantic Theory of Humor and Carrell's joke competence andhumor competence, this study aims to investigate whether different types ofjokes in English affect Chinese students' comprehension and appreciation ofthe jokes in English. A total of ten texts, including two jokes in Chinese,two non-jokes in English , and six jokes in English, are used in a questionnaireto test 45 freshman English majors at NTNU. The six jokes in English aredivided into three groups: language-specific, culture-specific, and universaltype of jokes. The results show that culture-specific and language-specific jokes are moredifficult for the Chinese subjects to understand and appreciate than universaltype of jokes. The results also indicate that jokes in Chinese are easier forthe Chinese subjects to understand and appreciate. Based on the results, somesuggestions for the ELT in Taiwan are made.