本研究旨在探討新移民家庭語言使用狀況，並進一步探討母子女語言互動對子女認知能力之差異情形。本研究對新移民家庭的語言使用狀況，以及母子女語言互動情形採問卷調查法，研究工具為「新移民家庭之語言使用狀況問卷」，對子女認知能力則使用「托尼非語文智力測驗」及「修訂畢保德圖畫詞彙測驗」作為研究工具；以就讀台北縣市國小階段新移民子女及外籍配偶為對象，共84對；所得資料以描述性統計、卡方檢定、皮爾森積差相關、成對樣本t檢定、獨立樣本t檢定、單因子變異數分析等統計方法進行分析，歸納研究結果如下： 一、新移民家庭父親主要使用的語言以台語為主，外籍配偶以國語為主，父母與子女互動最常使用的語言為國語，而多數新移民家庭子女能聽兩種以上的語言。 二、新移民家庭子女非語文認知能力高於語文認知能力 三、外籍配偶教育程度在「子女語言使用狀況」、「子女認知能力」，及「與子女之語言互動頻率」上有其差異。 四、子女的語言使用狀況，對「子女認知能力」及「外籍配偶使用母語與孩子互動」有顯著不同。 五、新移民家庭對外籍配偶與子女說母語的態度，在外籍配偶使用母語與孩子互動的頻率上有其差異。 六、外籍配偶以本國語與孩子互動的「量」越高，在子女認知能力上有顯著差異。 七、外籍配偶對其子女從事相關認知能力活動的「質」越多，在子女認知能力上有顯著差異。 依據研究結果與討論，研究者提出相關的具體建議，以供教育、社會及後續研究作為參考。 This research is to study the context of language use of new immigrant families and to further discuss how the diversity of children’s cognitive ability can be affected by parents-children language interactions. This research applies the questionnaire inquisition to study the language use of new immigrant families and the language interactions between parents and children. The research tool is the “questionnaire on language use of new immigrant families.” To observe children’s cognitive ability, quantitative methods such as “Test of Nonverbal Intelligence-Third Edition” (TONI-3) and “Peabody Picture Vocabulary Test-Revised” (PPVT-R) are applied. The research subjects are 84 pairs of primary school students and their foreign mothers from the new immigrant families in Taipei. The received information is analyzed by the methods of Descriptive statistics, Chi-squared test, Pearson''s product moment correlation, Paired Sample T-Test, Independent sample T test, and One-way ANOVA. The results received can be concluded as following: 1.Fathers in new immigrant families mainly speak Taiwanese, and their foreign spouses use Mandarin at home. The linguistic interaction between parents and children is most frequently conducted in Mandarin. Most of the children from new immigrant families understand more than two languages. 2.Children from new immigrant families tend to have higher nonlinguistic cognitive abilities than the cognitive abilities. 3.The educational attainment of foreign spouses makes differences in “children’s language use”, “children’s cognitive abilities”, and the “frequency of linguistic interactions with children”. 4.There are distinguished differences in children’s language use for “children’s cognitive abilities” and for “foreign spouses who use mother tongue to interact with their children”. 5.New immigrant families’ attitude toward foreign spouses speaking mother tongue with their children makes difference in their “frequency of linguistic interactions with children”. 6.The more “quantity” of linguistic interactions that foreign spouses speak Mandarin to their children, the more distinction appears on children’s cognitive abilities. 7.The higher “quality” of cognitive abilities-related activities between foreign mothers and their children, the more distinction appears on children’s cognitive abilities. In the basis of the results and discussion of the study, the researcher thereby proposed several practical suggestions for education, society and further researches.