“个”是现代汉语中的一个常用量词,“个”字在现代汉语与潮汕方言中的异同主要体现在语音、语义、语法功能等方面。研究发现“个”在现代汉语中具有多重语法意义,而潮汕方言中的“个”字除了有量词功能外,还具备判断动词、介词、副词、助词多种词性及语法功能。对不同语法功能的“个”字的语义联系、语法功能联系、共现情况进行分析后,认为不同读音的“个”字之间属于同音关系。“Gè” is a frequently used measure word in Modern Chinese. The similarities and differences between the usage of “gè” in Modern Chinese and Chaoshan dialect are mainly reflected in phonetics, semantics, and grammatical functions. Research has found that “gè” has multiple grammatical meanings in Modern Chinese, whereas in Chaoshan dialect, “gè” not only functions as a measure word but also serves as a copula, preposition, adverb, auxiliary, and possesses various other parts of speech and grammatical functions. After analyzing the semantic connections, grammatical function connections, and co-occurrence patterns of “gè” with different grammatical functions, it is believed that the different pronunciations of “gè” belong to homophonic relations.