本研究以質性研究的方式收集幼兒在園所自由活動時間與同儕互動時幽默表現的描述性資料，探討幼兒幽默表現的類型及內涵，及「性別」、「年齡」、「接收幽默表現者的回應行為」在幼兒幽默表現上的異同狀況，研究對象為台北縣某機構附設托兒所小小班15名幼兒，其中男6名、女9名，觀察時間為94年2月至95年1月。
研究結果發現：以幽默發出的「對象」及「意圖」為主要架構來分析，可將幽默分為：轉移注意力型幽默、自我調侃型幽默、自我娛樂型幽默、娛樂他人型幽默、貶低他人型、與他人分享型幽默；在第一階段中「自我娛樂型幽默」所佔比例最高；在第二階段中「自我娛樂型幽默」、「娛樂他人型幽默」所佔比例最高。此外，在第一階段中男生在「轉移注意力型幽默」的次數低於女生，男生在「自我調侃型幽默」的次數高於女生，這兩種幽默類型男女間有顯著差異；在第二階段男女間的幽默表現沒有顯著差異。
從「引發幼兒笑的因素或情境」的角度來分析幽默表現行為，可將幽默表現行為分類為化解緊張氣氛、討論禁忌話題、自我優越感、新奇有趣的言行、文字或聲音遊戲等。在第一階段及在第二階段中「新奇有趣的言行」所佔比例較高。此外，無論是在第一階段及第二階段男女生之間幽默表現情況並沒有顯著的差異。
描述性資料顯示在同一時間點上，年紀偏小（二—三歲）的幼兒會覺得「跌倒」、或是某些肢體動作很好笑，而年紀稍大（三—四歲）的幼兒則是對於語音上的遊戲較有興趣，此外，幼兒從學期初到學期末對某種型式的幽默表現會有發展趨勢及深度上的差異。

The method of Qualitative Research is used to determine the students systematically from one of classes at nursery school, located in Taipei County. This study has mainly generated the detail information from young children who behave with the sense of humor in nursery school. The humor types and behavior patterns for young children at free time are being well-defined. The young children humor behavior are identified and analyzed, with respect to the gender, age as well as humor response.
From February, 2005 to January, 2006, the total of 15 children, 6 boys and 9 girls, at the age between 2.5 to 3.5 years old are being chosen at the class of nursery school.
Based on the individual feature and behavior pattern , the study concluded that the humor behavior would be primarily classified into 6 types：distracting humor、self-criticized humor、self-entertaining humor、external entertaining humor、devalued humor、and sharing humor。At the first period,「self-entertaining humor」 represented the leading percentage. At the second period, 「self-entertaining humor」、「external entertaining humor」are the top two types. Compared to the first period, the ratio for 「external entertaining humor」and「distracting humor」 improved ,but the ratio for「devalued humor」、「self-criticized humor」、「sharing humor」dropped slightly during the second period. Additionally, at the first period, only「distracting humor」 for boy groups are lower than girls groups; 「self-criticized humor」 are higher. At the second period, the girl groups are no difference with boy groups for all types .
The humor behavior would be analyzed based on the factors of which cause children laugh, and classified in 5 patterns: release of anxiety, discussion of prohibited topic, self-superiority, fantastic speaking and action, and vocabulary or voice games, etc,. The percentage of「fantastic speaking and action」type during the first and second period are all at maximum level. At the first period and the second period, the girl groups are no difference with boy groups for all types .
The study illustrated that the humor behavior are likely to conduct in a different way among the children even if they are nearly at the same age. According to the findings, some body languages such as personal falling would be considered as the special and interesting behavior for the younger children between 2 to 3 years old. However, the children from 3 to 4 years old would be more attracted to the vocal games. The study also represented that the children could develop the humor behavior at multiple levels during the semester period.

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