本研究旨在以Rasch分析重新檢驗Thorson與Powell（1993）「多向度幽默感量表」（TheMultidimensional Sense of Humor Scale,MSHS）的信、效度。研究對象包含預試樣本634位大學生，正式樣本587位大學生。經以Rasch分析結果，修訂後之量表具有良好的模式資料適配度，分為「幽默產生」、「幽默態度」以及「幽默因應」三個向度，共計18題。所有的題目在男、女生以及施測方式（網路和紙本）上，並無明顯的差異試題功能（differential item functioning）。幽默產生、幽默態度及幽默因應的信度分別是.95、.74 與.84。本研究亦提供「多向度幽默感量表」的各種效度證據。最後，針對幽默感評量工具的發展與應用，提出未來研究之建議。

The study aims to validate the Multidimensional Sense of Humor Scale (MSHS) (Thorson & Powell, 1993). Participants were 634 and 587 undergraduate students respectively for item revision and validation. Rasch techniques were applied to assess model-data fit and to provide the validity evidence of the MSHS. The results indicated that three dimensions of the revised MSHS, humor production, attitudes toward humor, and coping with humor, exhibited good model-data fit. All items had no significantly differential item functioning between genders and between ways of testing (paper-andpencil and online). The person separation reliabilities of the measures from humor production, attitudes towards humor, and coping with humor subscales were .95, .74, and .84, respectively. The study also provided multiple sources of validity evidence for the revised MSHS. Suggestions for further development and application of the revised MSHS were discussed.