近几年来,大陆与台湾关系越来越密切。虽然两岸在文化、背景、历史和传统等很多方面有共同之处,但由于近现代的历史背景、政治立场和教育理念等问题,大体相像的两岸文化中也存在些许差异。大陆与台湾均是高文化脉络社会,但目前几乎没有学者对两岸的文化脉络从各个方面进行细致的对比。本文将着重从归因论的角度对两岸的文化脉络进行调查研究,以找出其不同点,从而提出两岸在文化交流中应该注意的问题。 In recent years, the relations between the mainland and Taiwan have become closer and closer. Although the two sides of the Straits have common ground in many aspects such as culture, background, history and tradition, there are also some differences in the cross-Strait cultures due to their modern history, political standpoints and educational concepts. Both the mainland and Taiwan are high-cultural contexts. However, at present, few scholars make a detailed comparison of the cultural contexts across the Taiwan Strait from all aspects. This article will focus on the cultural context of cross-Strait investigation and study from the perspective of attributionism to find out its differences so as to put forward the issues that should be paid attention to in the cultural exchanges between the two sides of the Taiwan Strait.