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Many parents recognize the importance of social development during early childhood but they feel difficulty in helping their children develop socially. Recently, many researchers have suggested that maternal cognition is an important factor on their parenting behavior and children's development. Thus, this study attempted to investigate the mother's perception and attribution of parenting efficacy for children's social development. Total 247 mothers of three to five year-old children reported self-questionnaire consisting of Melson, Ladd, & Hsu(1993)'s Perceived Difficulty at Parenting Tasks, Criniic & Greenberg(1990)'s Parenting Daily Hassles and Abdin(1990)'s Parenting Alliance Inventory. Also, 82 of the subject's children were individually tested with McGinnis & Goldstein(1990)'s Skill Situations Measure. The major results were as follows: 1)Mothers' parenting efficacy for children's social development was significantly related with child's age, mother's education and the father's cooperation of parenting. 2)Mothers' perceived parenting efficacy was significantly correlated with some dimension of the child's actual social skill (i.e., maintenance of peer relation). 3)Mothers of young children were more likely to attribute to their children for their parenting efficacy than those of old children. 4) Mothers were more likely attribute to their children than themselves when they perceive parenting difficult. 5)Mothers who perceive parenting easy and attributed it to their children had less parenting stress than those of attributing it to themselves.