本研究以三、四及五歲幼兒為對象，依Leslie(1987)的觀點，並為配合比較幼兒在假裝與一般狀態下的心智理解情形，設計出三種心智需求難度不同的假裝心智理解作業，分別為「區辨真實與假裝」、「假裝者想法」與「假裝者錯誤想法」作業，探討幼兒對於假裝心智的理解，及其與一般錯誤相信理解之間的關係。
研究結果証實，三歲幼兒即已具備「區辨真實與假裝」以及理解「假裝者想法」的能力，亦即能夠理解假裝行為是假裝者內在想法的具體呈現，此一能力早於三歲的幼兒就已具備。不過，幼兒需要發展到四歲才明顯具備有「假裝者錯誤想法」的能力，而四歲幼兒假裝的心智理解能力表現已經相當穩定，他們和五歲幼兒的表現一樣好。
再分析幼兒在假裝與一般錯誤相信作業理解之間的表現，幼兒在假裝及一般錯誤相信作業的表現有顯著的正相關，假裝理解作業得分愈高的幼兒，他們在錯誤相信作業的得分也愈高。證實本研究的假設：幼兒假裝的心智理解能力，並不像Lillard等人(1993b, 1995a, 1998)以為幼兒了解假裝只是從外在行為「做出像…的行動」而不是一種心智表徵的狀態，從本研究的設計與研究結果的發現，可以說明Lillard作業本身的特殊推理需求，很可能是導致幼兒不容易理解假裝心智表徵的原因。同時本研究也證實，四歲幼兒才能勝任「假裝者錯誤想法作業」，如此也說明了幼兒所具備假裝心智的理解能力，並不如Leslie(1987)所述二歲幼兒即已能理解假裝與原本真正行為之間的關係。可見，幼兒對於假裝心智的理解並非是一種全有或全無的狀態，而是逐漸發展出來的能力。
另外，從幼兒在各心智理解作業理由問題的答案質性分析中發現，幼兒在假裝作業比起在一般錯誤相信作業中，更能使用認知狀態的詞彙回答而通過作業。研究者認為假裝是幼兒使用認知狀態詞彙以理解他人心智狀態的有利情境。

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