二、就教材而言，台灣鄉土語言教材較新加坡多元、開放 三、台灣鄉土語言師資培育方式管道較新加坡寬廣 四、兩國相同的困境在於如何求得本土化和全球化之間的平衡 This thesis adopts the methods of literature review, document analysis and comparative research method of G.Z.F. Bereday. The content aims to compare the change of language policy, the analysis of policy factors, the particulars and the dilemma of policy implementation. The purposes of this study are as follows: 1. To understand the process and its problems of Singapore while promoting mother tongue language education policy. 2. To understand the process and its problems of Taiwan while promoting local language education policy. 3. To compare the similarities and differences of the above mentioned between Singapore and Taiwan. 4. According to the comparative analysis, to propose suggestions related to the local language education policy of Taiwan. The conclusions of this study include three aspects as follows: 1. In the change of language policy aspect: (1) The government decides the orientation of policy is open or not. (2) As to the reaction of the community about the change of language policy, Taiwan is more complicated than Singapore; however, both countries have the problems of ethnic identity. (3) As to the related policy of constitution, the constitution of Singapore is more sincerity than that of R.O.C. 2. In the analysis of policy factors aspect (1) Although the two countries are colonized, the language policy process is obviously different. (2) The language policies of the two countries are filled with heavy political leanings. (3) The standpoints of the two social levels in two countries are not exactly the same; however, both of two countries display the multicultural. 3. In the particulars and the dilemma of policy implementation (1) As to the curriculum planning, Singapore is more systematic. (2) As to the teaching material, Taiwan is more diverse and open. (3) As to the way of teacher preparation education, Taiwan is more extensive. (4) The dilemma of the two countries is to find the balance of the localization and globalization.