本研究是採用自然情境觀察法，輔以錄音、錄影、現場筆記、省思及訪談幼兒、教師及家長，對幼兒的扮演遊戲進行質性的研究。
本研究的對象為台北縣某公立附設幼稚園小班的幼兒，研究的工具為研究者本身，研究者在現場中的角色依Spradley的分類是一位「被動消極的參與、介入程度低、不積極與他人互動」的觀察者。進入現場十個月中，我將所蒐集的資料分析後，並將研究的結果摘述如下：
一、教師在扮演遊戲中合宜的語言支持能豐富並延伸幼兒的扮演遊戲；此外，教師的直接參與除了能拉進師生間的距離之外，也能豐富幼兒扮演遊戲的內涵。
二、在同儕互動中會出現有「導演」的角色，此類幼兒在扮演遊戲中除了自導自演外，也能指導共同遊戲中之其他幼兒，在互動的過程中，共同創塑意義，豐富扮演的內涵。
三、在物品表徵方面，從「同一物品，不同表徵」、「不同物品，相同表徵」中可見幼兒在整個扮演的過程中對真實物的真正意義與替代物的表徵意義之差距越來越大，且幼兒在表徵中對替代物的依賴逐漸減低，充份表現出自己的思想。
四、從文獻中得知。低真實性的物品可以提高幼兒的扮演行為，然而，在本研究中發現日常生活中之「高可塑性」的真實物，亦能引發幼兒較多的扮演遊戲，其扮演的內容更接近真實的生活情境，更落實從生活中學習的內涵。
五、在扮演遊戲中的另外一大特色就是語言。在語言轉換中最常見的是在扮演中出現的後設溝通，而後設溝通又可以因情況之不同而有角色的分配、計劃故事的情節、糾正以及象徵物品的認定。（一）角色分配中最常出現的是家庭中的角色，但是角色並非在一開始就能界定得很清楚，有時走出現在扮演進行中，幼兒們覺得不足，再經由共同討論才予以補足。（二）就故事情節的計劃，本研究發現其情節多從幼兒的生活經驗中來發展出來的，其計劃時不一定是在扮演的一開始，有時是以一種「旁白」的方式來進行。（三）從糾正上來看，幼兒會以「與生活事件不符」、「與既有概念及一般訊息不符」、以及「與自己所扮演的角色不符」等二方面進行糾正，從這些糾正的話語中可瞭解幼兒在規則概念上的發展情形；再者，被糾正者以及一同進行扮演遊戲的其他幼兒方可在此種後設溝通中建立正確的概念及知識，豐富並提昇其思考能力。（四）象徵物品的認定是將物品的真實意義抽離，付予一個適合情節的表徵意義；在扮演中也因真實情境的缺乏幼兒會出現一些象徵性的動作，這些表徵性意義的產生是來自於經驗上的累積並瞭解象徵化之意義之後，對真實物品的依賴逐漸減少，因此，在這樣的轉換過程中幼兒逐漸使用語言來表達其對物品、動作以情境的想法。
六、狀聲詞的使用是想藉由聲音，讓一些動作更像真實的行動，是要讓扮演更加活潑生動化。
七、假想玩伴的出現，除了能豐富扮演遊戲的情節與角色外，更能透過幼兒與假想玩扮的語言互動中瞭解幼兒本身的語言能力，並且經由與假想玩伴的扮演中發洩幼兒焦慮不安的情緒，故在扮演遊戲中佔有重要的地位。
八、幼兒在扮演中其主題的轉換從「家庭生活為中心」、「學校生活事件」、「特殊生活事件」以及「電視、媒體的影響」中來 看，幼兒的生活經驗影響了幼兒的扮演內涵，然而，幼兒們也在不斷反覆的扮演這些生活經驗從生疏到熟練這些事件的規則，更能說明從生活中學習的最佳實證。

The thesis is on qualitative research for the pretend play of children. The methods used include natural context observation, and was assisted with tape recording, video recording, note taking, refreshing, and interviewing children, teachers, and parents.
The sample of the research are the children of a public kindergarten in Taipei county. The tool is the researcher herself, and during the observation, the researcher passively and low participated, and did not actively interact with others. After the ten-month fieldwork, the researcher analyzed the data gathered, and obtained the conclusion as follows:
1.) The proper language of teachers will encourage children in the pretend play. The direct participation of teachers not only improve the intimacy between teacher and children, but enrich the content of children's pretend play.
2.) During the interaction among peers, there would be children play the role as the "director". Beside of self-directing and playing, this type of children also instructed their partners of the same play; they worked on making-sense for the play together.
3.) In the aspect of object representation, from the situation of "the same object, various representation" and "various objects, same representation", we can see the difference between the real meaning of physical objects and the representative meaning of substitutive objects was getting larger and larger. Children rely less on the substitutive objects and fully expressed their thought.
4.) From the literature, objects of low reality could improve children's pretend play. However, the researcher found out that the "highly plastic" physical objects in daily life would also encourage children to join more pretend play. The content of their play was more close to the real life context, and put what they learned from daily life into practice.
5.) The other characteristic of pretend play is language. The most common language-transformation is the meta-communication during the play, and it includes arrangement of roles, designing the plots of the story, justification and identifying the symbolic objects, depends on the situation. A.) The most common roles are which of the family, but the arrangement might not be perfect at the beginning. Children would adjust their roles by group discussion. B.) As to the design of the story, most content were from children's life experiences. The design might not occur at the start; sometimes it would goes with "an aside". C.) As to justification, children would depend on tree aspects, "not true to the life", "not true to the fixed concept", and "not true to the role played", to revise; from the language of justification, we can know the development of children's concept on rules. Moreover, the children who were justified and the other ones, could build correct ideas and knowledge together through this meta-comimmication, and improve their ability to imagine. D.) identification of the symbolic objects is to abstract the real mearung of the objects, and give them symbolic meanings that is proper to the plots. In the pretend play, children would use some symbolic gestures because of the lack of the real context. The create of the symbolic meaning came from experiences, and the use of physical objects would reduce. During the transformation, children gradually learn to use language to express their ideas about objects, gestures, and context.
6.) The use of interjection made the actions more likely to be true.
7.) The participant of imagined partners not only enriched the plots and roles, but also provided the opportunity to understand children's language ability. Children could express their anxiety with the imagined partners, so the partners played important roles in the pretend play.
8.) The topics of children's play changed form "family life", "school affairs", to "special affairs" and "TV media influences". Children's life experiences influenced the content of their play. However, children learned how the rules go in life at the same time by play different roles. It shows the best example that learning from life.