本文通过对广西榕津土话帮系字读[m]、[φ]语源的分析,揭示出榕津土话帮系字具有来自古百越语的异质层次,也从一个侧面反映出榕津土话语音系统在形成及演变过程中曾受到古百越语语音的影响。 Through the analysis of the source words [m], [φ] of the tonguang dialect of Rongjin dialect in Guangxi province, this article reveals that the linguistic characters of the tonguang dialect have different levels from the ancient Baiyue dialect, and also reflect the phonetics of Rongjin dialect from one side The system has been influenced by ancient Baoyu language during its formation and evolution.