本研究目的是探討兒童二級錯誤信念與約定俗成規則歸因之相關。90位5~7歲的受試者，分別來自新竹市兩所公立幼兒園、兩所私立幼兒園和一所公立小學。本研究將資料採用描述性統計、二因子變異數分析、Pearson積差相關和階層迴歸進行統計分析。研究結果顯示，不同年齡在二級錯誤信念表現上呈現顯著的差異，7歲和6歲在二級錯誤信念表現上顯著優於5歲。在約定俗成規則歸因之任務，不同的年齡表現呈現顯著的差異，7歲顯著優於6歲和5歲、6歲顯著優於5歲。此外，兒童的語言能力顯著預測兒童的二級錯誤信念和約定俗成規則歸因的表現。兒童的二級錯誤信念和約定俗成規則歸因顯示具有相關，主要是因為兩項任務皆須運用大量的語言能力。運用階層迴歸分析，在排除年齡和語言的影響因素後，發現兒童的二級錯誤信念無法有效預測其約定俗成規則歸因的表現。

The aim of this study was to explore the relationship between the second-order false belief and the attribution of conventional rule in children. Ninety 5- to 7-year-olds were recruited from two public and two private kindergartens and one elementary school in Hsinchu. Results indicate that children’s performance on the second-order false belief, the 7- and 6-year-olds do better than the 5-year-olds. On the attribution of conventional rule tasks, the 7-year-olds perform better than the 6- and 5-year-olds, the 6-year-olds perform better than the 5-year-olds. Furthermore, children’s language ability significantly predicts their performance of the second-order false belief and the attribution of conventional rule. In conclusion, children’s performance of the second-order false belief fails to predict their performance of the attribution of conventional rule, after controlling the effects of age and language ability.

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