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.