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Technically, both Pǔtōng ​ huà ​ and Guó ​ yǔ base their phonology on the Beijing accent, though Pǔtōng ​ huà ​ also takes some elements from other sources.
Comparison of dictionaries produced in the two areas will show that there are few substantial differences.
However, both versions of " school-standard " Chinese are often quite different from the Mandarin dialects that are spoken in accordance with regional habits, and neither is wholly identical to the Beijing dialect.
Pǔtōng ​ huà ​ and Guó ​ yǔ also have some differences from the Beijing dialect in vocabulary, grammar, and pragmatics.

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