The purposes of the present study were to (1)examined the effectiveness of teachers' demographic and classroom characteristics on predicting U.S. and Taiwan public and private kindergarten teachers' DAP and DIP beliefs by using hierarchical regression; (2) identify the salient factors related to the variability of developmentally appropriate practices beliefs in the four groups. Three hundred and forty-one kindergarten teachers participated in the study. The group sizes were 119, 114, 55, and 53 for Taiwan private, Taiwan public, U. S. private, and U. S. public kindergarten teachers, respectively. A survey was used to collect data. Findings showed: (1) hierarchical regression analyses using teacher’s personal demographic variables as the first block and numbers of boys and girls as the second block were generally not effective; (2) there were different sets of best predictors from the backward regression for developmentally appropriate beliefs and for developmentally inappropriate beliefs. 本研究目的主要是識別與美國和台灣幼教師的發展合宜實務相關的顯著預測因素。三百四十一位幼教師參與本研究，台灣私立幼兒園教師、台灣公立幼兒園教師、美國私立幼兒園教師及美國公立幼兒園教師人數分別是119名、114名、55名和53名。問卷調查為主要的資料來源。研究結果顯示：(1)利用階層式迴歸分析逐一將教師個人背景變項和教學環境變項加入迴歸模式中，了解不同階段之迴歸模式的整體解釋力，發現其對幼教師發展合宜實務信念的預測效果不盡理想；(2)在反向淘汰式迴歸分析結果中發現，四組幼教師的發展合宜和發展不合宜信念各有其不同的預測因素。
