本文旨在探討記錄排灣語音韻系統的兩項議題，以及提出對於少數民族語言的實證分析。音段的實證研究支持語音聲學變因在記錄塞音中扮演部分角色的論點。濁音起始時間的變化在記錄音位時必須被列入考慮因素之一。在第二人稱與稱呼語上非重音系統的韻律特徵所表述的不但是排灣語語言形式上的特徵，也呈現排灣語使用者對於空間上的認知。實證研究在存有變體的語言社群中為驗證語音變化與音韻表述的必要條件。排灣語的音韻系統記錄，必須調查檢視方言之間
語音變化，方能完成。

The paper addresses two issues in documenting Paiwan phonology and presents
empirical analyses of this indigenous language. The empirical analyses of segments support the argument that acoustic variables play a part in the documentation of stop consonants. The variation of VOTs should be taken into account in the documentation of phonemes. Accent in second person pronouns and address forms represents not only the linguistic features of the language but also the cognitive space of the Paiwan speakers. Empirical studies are needed to verify the phonetic variation and phonological representations in a speech community with varieties. The documentation of Paiwan phonology cannot be accomplished without the examination of variations among the dialects.