本研究依據讀者反應理論（Reader Response Theory）的觀點，從國家圖書館線上檢索到目前國內有關兒童對圖畫書詮釋之論文共14篇，並以此作為內容分析的研究依據。研究者從這些資料中分析、歸納並整理出兒童的詮釋觀有以下六點特性：（一）以生活經驗為主要詮釋依據。（二）根據部份性的情節，主觀詮釋劇情。（三）對人物角色傾向「情感性」、「行為表現」的詮釋。（四）插畫是其詮釋劇情的依據。（五）將現實友誼反應在繪本詮釋之中。（六）騁馳在虛虛實實之間。 根據以上的特性，研究者提出六點教學應用的方法：（一）從生活經驗出發，藉以引發其共鳴。（二）時時緊扣主題，必要時幫兒童作澄清與回顧。（三）協助兒童做聯想性的思考。（四）看圖說故事，觀點大不同。（五）允許兒童有幻想的空間。（六）從詮釋中進入兒童的內心的世界。期望透過這樣一個釐清再思考的動作，瞭解兒童的詮釋觀，並能夠對職場教師在運用圖畫書教學時有所助益。

According to Reader Response Theory, the researcher has found fourteen papers about the children interpret picture books in Taiwan nowadays. This research was to analyze the content of other thesis about the children’s interpretation of the picture books and conclude the following six characteristics. Firstly, they focused on the interpretation of the real life experience. Secondly, they followed the partial circumstances and be objective to the main story. Thirdly, they interpreted the character’s emotions and behaviors. Fourthly, the pictures were based to interpret the story. Fifthly, they reflected the friendship in the real life in the picture books. Lastly, let the children be in either virtual or real world. According to the above characteristics, the researcher points out six methods that can be applied on teaching. Firstly, let students get its resonance from the real life experience. Secondly, teachers always focus on the main purpose of the story, clarifying, and reviewing the main points of the story for the children if necessary. Thirdly, teachers help children to do some associate thinking. Fourthly, their viewpoints will be different from the pictures to tell the story. Fifthly, they allow children to have fantasy. Lastly, they go into the children world from the interpretation of the picture books. Let children understand their interpretation points of view from clarifying their thoughts and re-thinking again. The researcher also hopes this study can help those who work as a teacher.