本研究以15次焦點團體，訪談十位正在監獄服刑的性侵害加害人，探討性侵害加害人的否認行為，旨在瞭解性侵害加害人否認類型、目的以及削弱原因。研究結果發現加害人否認呈現方式為連續階段類別取向，以「推諉責任」為認知扭曲的基礎，建立自己才是被害人的形象，否認行為分為「與犯行無關」、「淡化犯行嚴重程度」兩種初級否認行為，兩種類別中包含特定次級否認行為。否認目的在避免更多的失去，包含社會性目的之監獄生活自保、規避治療責任、避免自己與家人遭受傷害與歧視，個人性目的之避免罪惡感。否認削弱原因有監獄生活危險降低、司法威脅減少、接納的人際互動、自省的機會。文末並依據研究結果，提出後續研究以及治療實務建議。

The purpose of this study is to increase our level of understanding about sexual offenders, specifically of their characteristics, purpose and extinct factors of denial behavior, through 15 focus groups with 10 sexual offenders. This research finds that sexual offender’s denial behavior is on a continuum dimension with varying degrees and types. The denial behavior is characterized by external attributions and self-victimization. There are two types of primary denial behaviors, including denial of crime and minimization of victim harm. The main purpose of denial behavior is to avoid further damage both in the social and the personal level. Purposes at the social level are self protection in prison, avoidance of treatment responsibility, and prevention of discrimination and harm to themselves and their families. Purpose at the personal level is avoidance of inner sense of guilty. This research also finds that extinct factors of denial behavior include mitigation of threats from prison and judicature, interpersonal acceptance, and chances for self-introspection. Furthermore, this research provides suggestions for further research and treatment in the future.