本研究旨在探討國小兒童學業成敗的歸因，針對男女生之間與成就高低學生之間進行比較。研究對象為台中市一百二十九名國小六年級學童，其中男生六十八名，女生六十一名，實施學業成就歸因問卷；再以月考成績為指標，選出成就較高學生三十一名，成就較低學生二十二名分析資料，以卡方檢定統計處理，獲得下列結果： （一）學業失敗歸因中，不管是男女生或成就高低學生，傾向歸因於個人因素；成功歸因中，男女生傾向歸因於學校因素，而成就高低學生，傾向歸因於家庭因素；進一步由個人因素分析中，男女生與成就高低學生都傾向將失敗歸因為動機情緒影響及習慣方法不當，將成功歸因為有良好的學習態度與健康體力。惟男女生或成就高低學生在各因素間均無顯著差異。 （二）穩定性分析中，不管是男女生或成就高低學生，失敗歸因傾向於內在變動因素，如缺乏努力等；而成功歸因，男生傾向外在穩定因素，如能力適切等，女生與成就高低學生則傾向外在變動因素，如運氣不錯等。惟男女生或成就高低學生在穩定性分析中均無顯著差異。 （三）逐題分析中，男女生與成就高低學生有部份選項達顯著差異。 最後，研究者提出協助學業成績不如理想學生的輔導策略，及未來進一步研究之建議。

　　　　　 The purpose of this study was to investigate differences on achievement attribution between male/female school children and between high/low achievement children. The Achievement Attribution Questionaire was administered to 68 mail sixth graders and 61 female sixth graders in Taichung. Based on the grades of monthly examination, 31 children were classified as high achievement, and 22 of them were classified as high achievement. The results of the analysis by x2 tests were as follows. (a)For attribution on success and failure, there were significant differences on personal, family, and school factors between male/female children and between high/low achievement children. All children tended to ascribe personal factors as rresponsible for failure attribution. Male/female children tended to ascribe school factors as responsible for success attribution. High/low achievement children tended to ascribe family factors as responsible for success attribution. Further more, from personal factor analysis, all children tended to ascribed unsuitable motivation-emotion and study habits as responsible for failure attribution, and ascribe suitable study attitude and health as responsible for success attribution. (b)For the stability of attribution, no significant differences were found between male/female children and between high/low achievement children. All children tended to ascribe internal unstable factors, such as lack of effort, as responsible for failure; male children tended to ascribe external stable factors, such as ability, as responsible for success; and female children and high/low achievement children tended to ascrible external unstable factors, such as good luck, as responsible for success. (c)From stepwise analysis, there were significant differences found in some items of all children. Useful strategies for helping low achievement children, and suggestions for future studies also were discussed.