为了检验双加工发展理论及了解中国一古老推理错觉问题的发展特征，从小学五年级至大学二年级各个阶段选取被试385名，对该古老推理错觉及其改良版问题的发展特征进行了调查。结果发现：（1）该古老推理错觉问题及其改良版问题的趋势对比有力的支持了双加工发展理论； （2）从小学五年级始，财会关系推理错觉即存在，表现出跨年级的发展特征。

In order to solve the problem which caused by the illusion of replacement in the domain of cognitive development, Klaczynski and his colleagues (2009) argue that the information processing involves simultaneous operations in both experiential and analytic processing. In this paper, the claim above was tested in a strict condition which based on the developmental trend of an ancient Chinese reasoning illusion. And the developmental trend of the ancient Chinese reasoning illusion was discussed also. The results show that: (1)The developmental trend of the ancient Chinese reasoning illusion supported the dual process theory;(2) The ancient Chinese reasoning illusion existed as young as the fifth grade of elementary school. There was no difference among the accuracy rate of the undergraduate students, the senior high school students and the junior high school students.