本研究的主要目的在發展「大學生感恩量表」（Inventory of Undergraduates’
Gratitude, IUG）。本研究分兩階段各抽取大學一至四年級學生。首先以立意抽樣選取214 人為預試參與者，進行項目分析、探索性因素分析及信度分析，結果共抽取出五個因素：感謝他人、感念恩典、知足惜福、感謝逆境、珍視當下；總量表的Cronbach’s 係數為.930（共26 題）。接著，以非隨機分層抽樣選取另750人為正式施測參與者，進行驗證性因素分析及效標關聯效度分析，結果發現「大學生的感恩量表」（IUG）模式有合理的適配及良好的效標關聯效度，而且「大學生的感恩量表」（IUG）五個一階因素具有合理的組合信度與變異數平均解釋量。因此，「大學生的感恩量表」（IUG）具有良好的信度與效度。此外，本研究發現女大學
生在感恩的整體表現及五個分量表（感謝他人、感念恩典、知足惜福、感謝逆境、珍視當下）的表現均優於男大學生；有宗教信仰（信仰道、基督／天主教）大學生在「感念恩典」、「感謝逆境」分量表的表現優於無宗教信仰大學生，而信仰佛教大學生在感恩的整體表現及「感念恩典」的表現上也優於無宗教信仰大學生；但不同年級的參與者在感恩的表現上則無差異。

The main purpose of this study was to develop the Inventory of Undergraduates’Gratitude (IUG). This study included 964 freshmen to senior students in universities as participants through two stages. The researchers first used 214 participants by using purposive sampling in the pretest to conduct item analysis, exploratory factor analysis,
and reliability analysis. Five factors - thanks others, thanks God, cherish what you have,appreciate the hardship, and appreciate the moment - were extracted. The Cronbach’s coefficient of the IUG was .930 (26 items). The researchers then used another 750 participants by using non-random stratified sampling to conduct confirmatory factor analysis
and criterion-related validity. The results suggest that the IUG has good goodnessof-fit and criterion-related validity; moreover, the five factors have good composite reliability and average variance extracted. The IUG therefore has good reliability and validity.This study also found that the girls outperformed the boys on the overall gratitude,“thanks others”, “thanks God”, “cherish what you have”, “appreciate the hardship”, and“appreciate the moment”; moreover, the students who believe in Chinese traditional belief,Christianity, and Catholicism outperformed the ones who have no religious belief on the “thanks God” and “appreciate the hardship”, the students who believe in Buddhism outperformed the ones who have no religious belief on the overall gratitude and “thanks God”, but no significant differences were found among the four grade levels.