1930年代的台灣話文論戰是最近一百年內，台灣知識分子之間首次為了台語寫作進行爭辯。《南音》雜誌是這場論戰的戰場之一，雖然壽命很短，不過郭秋生在其中創設了〈臺灣話文嘗試欄〉，並發表他對如何用漢字來書寫台灣話文的完整理論，更進一步地，他用實際創作來證明如此的主張是可以實踐的。〈大耳的入港〉便是他於《南音》中的第一篇漢字台語小說創作。目前台語教科書編寫都是採用漢字為主，也以台語漢字教學做為台語讀寫的目標；但當前台語漢字的選用與郭秋生主張的台語漢字用字原則並無明顯差異。使用漢字做媒介是否為台語教育的好方法便是這篇論文的提問以及回應。這篇論文除了簡單介紹《南音》雜誌，也採用文本分析的方式分析郭秋生的台語漢字使用原則，以及小說〈大耳的入港〉的內容與郭氏漢字用字原則的實踐。透過以上分析，了解郭氏在台語漢字書寫所遇到的困難。接著本文將郭秋生的用字原則和現代台語漢字選用標準做了比較。經由比較，指出用台語漢字做媒介不是台語基礎教育的好方法。結論指出，目前的台語教育應該用羅馬字做教材主體，使學生有台語音韻覺識的良好基礎之後，再來引導學生認識台語漢字書寫。

The Taiwanese literary controversy in the 1930s was the first dispute amongst Taiwanese intellectuals on writing Taiwanese in the past 100 years. Though with a short lifespan, Lam-im (South Sound) magazine was one of the main battlefields of this controversy. Kueh Tshiu-sing (Kuo Chiu-sheng) created the “Taiwanese Literature Test Column” in it and published his complete principles of the use of Han characters in Taiwanese literature. Furthermore, he proved that his principles can be put into practice by writing his first Taiwanese novel, “Tuā Hīnn e J_p Kang” (The Big Ear Enters the Harbor). Nowadays, textbooks for Taiwanese education are mainly based on Han characters, which are taken as the main carriers of Taiwanese reading and writing. However, there is little difference between the selection of Han characters in current Taiwanese writing and the principles proposed by Kueh. The main question brought up in this paper is whether using Han characters as a medium is a good way for teaching Taiwanese or not. After a brief introduction of the Lam-im magazine, this paper analyzes Kueh’s principles of using Han characters in Taiwanese literature through text analysis, as well as how he practiced his principles in his novel “Tuā Hīnn e J_p Kang”. Through this, we can understand the difficulties he encountered in writing Taiwanese. After a further comparison of Kueh’s principle of using Han characters and the selection of Han characters in modern Taiwanese, it is pointed out that Han characters may not be good medium in teaching Taiwanese. This article concludes that Roman letters instead should be used as the main medium to teach orthography in current Taiwanese textbooks, and only after students have a good foundation of phonological awareness, it is appropriate to have them learn Han characters for Taiwanese reading and writing.