本研究探討學齡前幼兒的道德情緒歸因解釋能力，並呈現以此變項進行的研究為幼兒道德推理領域帶來的新發現。以77名6歲幼兒為對象，透過道德推理作業之個別訪談及父母問卷，探討道德認知和道德情緒的關係、情緒歸因解釋的情境差異與個人反應傾向，以及父母教養對情緒歸因解釋能力的影響。主要發現有三：（1）較之傳統上採用的道德判斷推理，以情緒歸因解釋能力為認知變項時，幼兒道德推理與道德情緒間呈現合邏輯的對應關係；（2）幼兒情緒歸因解釋之道德推理層次較低，但其反應因道德情境而異，且各情境之道德情緒與情緒歸因解釋傾向間有正向關連；（3）父母在幼兒犯錯時採取溫和說理的方式並對幼兒犯錯表達哀傷反應者，幼兒的道德情緒歸因解釋能力較佳。根據研究結果並提出未來幼兒道德推理研究及道德教育上的建議。

The present study explored preschoolers' abilities to justify their moral emotion attribution and its relationship with children's moral reasoning. The sample consisted of 77 6-year-old preschoolers. Data were collected through individual interview of moral reasoning tasks and questionnaire for parents. The study examined the relationship between moral cognition and moral emotion, the roles of contextual differences and individual moral reaction tendency on justification of emotion attributions, and the influence of parenting on preschoolers ' moral reasoning ability. There are three main findings: (1) In contrast to the moral judgment reasoning, variable traditionally used logical corresponding relationships between moral cognition and moral emotion were found when justification of moral emotion attribution was used as a cognitive variable; (2) The moral reasoning level of preschoolers' justifications of emotion attributions was lower, but children's responses differed by moral contexts, and there are positive. Relationships between moral emotions and the justifications within and across contexts; (3) If parents explained to the children gently and showed sadness upon children's wrongdoing, children's abilities to justify their moral emotion attribution were better. Based on these findings suggestions for future research and moral education were proposed.