本研究旨在瞭解聽覺理解、閱讀理解能力與工作記憶、聽覺詞彙、聽覺記憶、識字能力及聲韻處理能力的關係，並比較不同語文理解類型的四組學生，在工作記憶、聽覺記憶、聽覺詞彙、識字能力、聲韻處理上的表現。
研究對象包括台北市中山國小、台東市仁愛國小、豐榮國小、寶桑國小共814名學生，以語文理解能力測驗篩選出四組不同語文理解類型的學生（聽覺型、書面型、均衡型及均差型），每組學生各20名，再進行工作記憶、聽覺記憶、聽覺詞彙、識字能力、聲韻處理等測驗，所得的資料以皮爾遜相關考驗及單因子變異數考驗進行分析。主要發現如下：
一、 聽覺理解及閱讀理解均分別與聽覺詞彙、聽覺記憶有顯著的正相關，顯示聽覺記憶、聽覺詞彙是聽覺理解與閱讀理解共同的成分，可能是理解的基礎能力。
二、 工作記憶、注音能力及聲韻轉錄程度與閱讀理解有顯著的正相關，與聽覺理解相關不顯著，顯示工作記憶、注音能力、聲韻轉錄程度可能屬於閱讀中認字解碼方面的能力。
三、 四組不同理解類型的學生，在工作記憶、聽覺詞彙及聲韻轉錄有顯著的差異，顯示這些變項可以有效區辨某些不同理解類型的學生。
四、 個案探討發現，均低型個案聽覺理解困難，一般語言能力也差，聽覺型學生，聽覺理解的表現佳，一般語言能力的表現也有中等程度。書面型個案一般語言能力程度中等，而聽覺理解表現困難，可能與聲音的反應速度及聽知覺的辨識能力低落有關。
本研究並針對限制及研究結果，提出未來研究及教學的建議。

The purpose of this study was to examine the relative contributions of working memory, listening vocabulary, listening memory, word recognition, and phonological processing on listening and reading comprehension performance. This study also compared the competencies of working memory, listening vocabulary, listening memory, word recognition, and phonological processing of four groups of students of different comprehension types.
The sample of this study included 814 second-grade-students from Zhong-Shan elementary school, Ren-Ai elementary school, Feng-Rong elementary school, and Bao-Sang elementary school. All students took the Language Comprehension Test, and were divided into four groups of comprehension type by the scores. These four groups were listening superior type, reading superior type, even type, and inferior type. There were 20 students in each group, and each group took the examinations of working memory, listening vocabulary, listening memory, word recognition, and phonological processing. The Statistics of one-way analysis of variance and Pearson correlation coefficient test were used to analyze the data. The major findings of this study were concluded as the followings:
1. Listening and reading comprehension were positively related to listening vocabulary and listening memory. The result indicated that listening memory, listening vocabulary were the components of both listening comprehension and reading comprehension, which might be the basic abilities of comprehension.
2. Working memory, phonetic spelling, and phonological recoding were positively related to reading comprehension, but not significantly related to listening comprehension. This indicated that working memory, phonetic spelling, and phonological recoding might be the abilities needed in decoding in the reading process.
3. There were significant differences between four comprehension types of students in the scores of working memory, listening vocabulary and phonological recoding. This result indicated that some comprehension types could be successfully differentiated by these variances.
4.The result of the case study indicated that the subject of inferior type was poor in both listening comprehension and verbal ability; the subject of listening superior type was good in both listening comprehension and verbal ability. The result also indicated that the subject of reading superior type was good in verbal ability but poor in listening comprehension. The researcher concluded that the failure in listening comprehension might be related to the difficulty in listening reaction time and listening differentiation.
Limitations of this study, suggestions for future studies and reading instructions were discussed in this paper.

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