The purpose of this paper is to discuss the meanings and grammatical functions of Taiwanese Chinese ”Bu Cuo V” and the relation between ”Bu Cuo V” and Southern Mm Dialect ”be^7 bai^2” .Two types of ”Bu Cuo” are ”Bu Cuo1” and ”Bu Cuo2”. New structure ”Bu Cuo V” is caused by the influence of ”Bu Cuo1” and Southern Mm Dialect. According to ”The targets in Chinese ability” (Ministry of Education), Chinese writing must correspond with Chinese grammar and morphology. The elementary school teachers should advise their students not to use ”Bu Cuo V” in Chinese writing.