Irony is a figure of speech in which the intended meaning is the opposite of that expressed by the words used. It is one of the most difficult indirect speech acts for children. Recent researches more and more focused on 2nd-Order Theory of Mind (TOM2) as the reason of children's diffculty in irony comprehension. Objects of the present research was (1) to describe the development of Chinese children's level in irony comprehension; (2) to explore the role of TOM2 and knowledge in children's understanding of irony from 4 approaches, namely mistake analysis, correlation analysis, information prompting, and knowledge training. Results are as follows.
1 .As for the development of children's irony comprehension, we founded that 6-7 years old children were mainly at the level of pre-comprehension or emerging comprehension. 8-years-old children were mainly at the level of intuitive comprehension. There was a growth spurt period between 8一10 years old. But, only 40% children could achieve conception level until 10 years old.
2. As for the root of children's difficulty in irony comprehension, we founded that:
1) The main type of mistake of children in level 0 or level 1 was to take irony as sincere utterance, other than deceptive utterance.
2) Although the correlation between TOM2 and irony comprehension was confirmed, this relationship was indirect. They were related to each other only at the presence of first order theory of mind.
3) The prompt about speaker's 1st order mental state contributed to children's irony comprehension, but prompt about 2nd order mental state was not in effect.
4) Knowledge training about irony improved children's irony comprehension. Children with TOM2 did not get more benefit from training than those without. Children without TOM2 could be effectively improved by appropriate training.
Based on results above, we concluded that at least for children in early stage ofirony comprehension, the difficulty was mainly from the lack of knowledge and experience, but not from the lack of second order theory of mind.
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