本研究主要想了解在快速成長的兒童廣告中，家長陪看電視習慣與態度對學齡前幼兒的廣告認知力有何影響。經由便利抽樣，選取台北市文山區十一所公私立幼稚園，並於2008年4月間以問卷調查了二百一十九位的家長及其幼童。本研究主要發現有三：（一）幼童年齡對廣告認知力有顯著影響；性別或觀看電視量與廣告認知力則無明顯關係。（二）在廣告認知力三項指標當中，雙親介入方式只對幼童廣告目的辨別力有顯著影響。（三）雙親介入的三種方式對幼童廣告認知力的影響程度上並無太大差別。 This study aimed at examining the impact of parental mediation on preschool children's cognitive capabilities in processing TV commercials. By non-random sampling, 219 students with their parents from 11 kindergartens in Taipei City were surveyed in April, 2008. The results showed that: (1) Children with different ages had demonstrated different capabilities in processing TV commercials. However, children's sex and the amount of TV viewing were not significantly correlated with children's cognitive capabilities. (2) The extent of parental mediation was positively and significantly correlated with children's capabilities in recognizing commercial intentions. (3) Three types of parental mediation showed similar patterns of impact on children's cognitive capabilities.