Page "Mandarin Chinese" Paragraph 43
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Wikipedia
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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