本研究主要目的是探討5-7歲兒童在失諧邏輯短篇幽默故事及笑話之欣賞與理解上的差異及詮釋情形。本研究對象共計60名，主要透過晤談方式進行，研究結果發現：5-7歲兒童在《春天到了》故事欣賞上有差異，在五類失諧笑話欣賞上無差異，在三則故事理解上無差異，在背離常態型、雙關歧義型及趣味比喻型三類失諧笑話理解上有差異。而「性別」的影響只在理解失諧笑話中之趣味比喻型上有差異。
兒童對短篇幽默故事「好笑語句」詮釋有十種理由：聯想到過去相關有趣經驗、覺得新奇、出現諧音造成雙重意義、出現醜的事物與愚蠢行為、不符合自己平日經驗或所預期、違反現實世界事物原則、理解故事中的前因後果、視為常理、似是而非的荒唐行為及發現不符合道德原則。對「好笑圖片」詮釋有12種理由：對圖片中自認為不合乎常理之處提出看法、結合故事文本內容解釋、圖中有違反現實原則、對圖片中的事物覺得新奇沒看過、圖片中有不符合道德原則、自行推敲不合邏輯的因果關係、其它(不符合物理現象…等)、單純看圖片外觀好笑特徵描述、自己想像成有趣比喻、嘲笑愚蠢行為/醜陋外表、聯想過去有趣經驗及圖片中有誇張的動作。
兒童對失諧邏輯笑話的詮釋有二種，第一種是能正確理解笑話中的關鍵語句，且會知道好笑的地方是行為、外觀或字義上出現不一致的情形；第二種是不理解笑話中的關鍵語句，又可分為二種情形：一是能找出關鍵語句，但解釋錯誤，可能的原因是關鍵語詞語意上的不理解、常識不足、自行推敲不合邏輯的因果關係、過渡類推或處於過渡階段；二是找錯關鍵語句，兒童在閱讀笑話時，其所關注焦點並不在關鍵語句上，而是在其它語詞或符號上。

The main purpose of this study is to explore the appreciation, comprehension, and interpretation of short stories and jokes with incongruous humor for children aged from five to seven.The subjects of this study were 60 children. The main way of investigation was adopted in this study. The result of this study indicates that the children develop different appreciation of the story Here Comes Spring. However, there is no difference in the children’s appreciation of five types of incongruous jokes and their comprehension of three stories. The children share different comprehension of three types of incongruous jokes, namely jokes with abnormality, double meaning, and interesting analogies. Sex distinction affects only the children’s comprehension of incongruous jokes with interesting analogies.
Ten causes lead to the children’s interpretation of the “funny lines” in humorous short stories: association with related funny experience in the past, the children’s feeling of novelty about the story, homonyms-induced double meaning, ugly things/foolish behavior in the story, the story’s inconformity to the children’s normal experience or expectations, the story’s inconformity to the rules of reality, the children’s comprehension of the causes and effects in the story, the children’s perception of the story as normal, the paradoxical and ridiculous behavior in the story, and the story’s inconformity to moral principles. Eleven reasons bring about the children’s interpretation of funny pictures: ideas about the abnormalities they perceive in the picture, the children’s interpretation of the story text, the picture’s inconformity to the reality, the children’s feeling of novelty about items in the picture they see for the first time, the picture’s inconformity to the moral principles, the children’s self-deduced illogical cause-effect relationships in the picture, other reasons (such as the story’s inconformity to physical principles or the story’s authenticity), the children’s description of the funny characteristics in the mere appearance of the picture, the children’s self-imagined funny analogy, the children’s ridicule of the foolish behavior/ugly appearance in the picture, and the children’s association of funny experience in the past, as well as exaggerated actions in the picture.
Children develop two types of interpretation of incongruous jokes. In the first type, children possess an accurate comprehension of the punch lines in the joke and realize that the fun actually lies in the incongruous behavior, appearance, or meaning of words. In the second type, children fail to comprehend the punch lines. This type can be further divided into two situations. In the first situation, children are able to locate the punch lines but give the wrong interpretation. This might be caused by lack of comprehension of the meaning of the punch lines, lack of common sense, self-deduced illogical cause-effect relationships, over analogy, or timing (e.g. transition period). The second situation occurs when the children locate the wrong punch lines. In this case, the children focus not on the punch lines but on other words, phrases, or symbols when reading jokes.

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