本研究檢視親子雙方對於溺愛教養的歸因，並藉由分析其與親子關係的關聯性，解析歸因之意涵。研究分為情境訪談與問卷調查兩個部分。情境訪談之對象為9對國小高年級學童及其母親；問卷調查則有258對親子，共計516位。依據情境訪談及文獻編製出溺愛教養歸因題項，再進行因素分析。結果發現，親方只有一個歸因因素，命名為「未盡職責」，而子方則有「教養不力」及「情感涉入」兩個歸因因素。母親的未盡職責歸因與親子關係呈顯著負相關；在子方的部分，教養不力歸因與親子關係同樣呈現顯著負相關，情感涉入歸因與親子關係的關聯則未達顯著水準。從為人母親的角度來看，溺愛教養是屬於負面的教養狀態，無論施行原因為何，皆有未盡教養之責的意涵；而子女則除了此種歸因外，多了情感解讀的空間。

This study examined mothers' and children's attributions to permissive parenting practices, and the relations between attributions and parent-child relationship. There were two parts in this study: Scenario interview and questionnaires method. Nine pairs of mothers and their 5th or 6th grade children were interviewed. Questionnaires were completed by 258 pairs of mothers and children. Factor analyses identified one factor "Irresponsibility" for mothers, and two factors "Incapable of parenting" and "Involving with love" for children. Mother's "Irresponsibility" attributional tendency was negatively correlated with parent-child relationship. Children's "Incapable of parenting" attributional tendency was also negatively correlated with parent-child relationship. However, children's "Involving with love" attributional tendency was not correlated with parent-child relationship significantly. In sum, mothers view permissive parenting as negative. No matter the reason of the practices, parents who practice permissive parenting are not responsible. However, children can see the “love” components, other than irresponsibility in their parents’ permissive parenting.