本文歸納分析兩岸歌仔冊在漢字選用方面的差異，不論是漢字形體、漢字類型、形音義關係或虛詞的漢字運用，它變化的規律或原則正是本文探討的重點。
從形體選用的變化來看，大陸歌仔冊偏向使用異體、簡體字，臺灣歌仔冊偏向繁體、正體字，但其間仍有許多變化。這與歌仔冊在歷史發展過程中，兩岸的出版狀況及對民間文學的重視程度有關。其次，就形體構造的具體變化來看，以「簡省或更換構字部件」的例子最多，「符號替代」及「行書和草書變楷書化」的例子較少。而兩岸漢字類型的變化，以本字變假借字及假借字變本字，出現頻率較高。最後在漢字形音義關係上，大陸歌仔冊的用字在音字關係上較單純、明確，臺灣早期的用字在音字關係上較複雜、較混亂，後期的音字關係才漸趨一致。

This paper presents a summary analysis of the differences in Chinese characters used within the Cross-Strait Kua1-A2- Tsheh4. Not only are forms and types, function words, and the relationships between the form, sound, and meaning of the Chinese characters discussed, but in addition the patterns and principles in their transformation will form the basis of this paper. The means by which the Chinese characters evolve include both the standardization and simplification of characters in the Kua1-A2- Tsheh4; the former, however, generally occurs at a higher frequency. In regard to the precise terms of the Chinese characters’ transformation, the most common examples are found in the first group: "Saved or Replaced Radical Components. " The second and thirdgroups, "Symbol Substitution" and "Cursive Style and Cursive-Hand into Regular Style, " have relatively fewer examples. Although the types of Chinese characters used on both sides of the Strait are varied and complex, from a general standpoint, instances of bothoriginal characters changing into loan characters and loan characters changing into original characters appear more frequently.