本研究旨在以幼兒教師為對象，探討職場幽默與心理健康的因素結構，以及職場幽默與心理健康之間的關聯。研究者以南部地區520名幼兒教師為研究對象，利用「幼兒教師幽默理解分量表」、「幼兒教師幽默偏好分量表」、「幼兒教師幽默因應判斷分量表」、「幼兒教師心理健康量表」蒐集實證資料，蒐集所得實證資料利用結構方程模式競爭技術，進行一系列的參數估計與比較。驗證性因素分析結果顯示幼兒教師職場幽默、心理健康是一個二級因素概念模式，路徑分析結果顯示幼兒教師職場幽默與心理健康有顯著關聯。根據研究發現，研究者對幼兒教師人力資源管理相關議題加以討論並提出未來研究建議。

The purpose of this study was to to explore the factorial structure of preschool teachers’ workplace humor and mental health, and to investigate the relationship between preschool teachers’ workplace humor and mental health. The data was collected through questionnaires from a sample of 520 preschool teachers in southern Taiwan. The major instruments for this study was “Preschool Teachers Humor Comprehension Sub-scale”, “Preschool Teachers Humor Preference Sub-scale”, “Preschool Teachers Humor Judgment Response Sub-scale”, and “Preschool Teachers Mental Health Scale”. The obtained data was analyzed by structural equation modeling (SEM). Confirmatory factor analysis(CFA) was applied to the quantitative procedures of parameter estimations and factorial structure model comparisons, whereas path analysis was used to test hypothetic structure model. The results supported two-order-factor model of preschool teachers’ workplace humor and mental health. Meanwhile, we also found that preschool teachers’ workplace humor was positively correlated with mental health. Those findings will give helpful information to preschool teachers human resource management and future study.