Hearing-impaired children can promote the understanding of lies through the understanding of false beliefs, and improve the possibility of accuracy in the future detection of lies. Among them, emotional understanding plays an indispensable role in the process of understanding lies. However, it is still unknown whether different understanding of false beliefs has different effects on different levels of understanding lies. Objective:To investigate the relationship between false belief comprehension and lie comprehension of hearing-impaired children, and the moderating effect of emotional comprehension. Methods: Experiment 1 used false belief comprehension and lie comprehension to explore the relationship between self/others false belief comprehension and lie comprehension. In experiment 2, the emotional comprehension task was added to explore the mechanism behind emotional comprehension between false belief comprehension and lie comprehension. Results: (1) the accuracy of hearing-impaired children's false belief comprehension and lie intention comprehension was significantly lower than that of typical developing children, and the better their false belief comprehension was, the easier they were to distinguish true and false information and lie intention comprehension; (3) When the emotional comprehension score of hearing-impaired children was higher, the false belief comprehension of hearing-impaired children positively predicted the judgment of lying behavior. (4) When the emotional comprehension scores of typical developing children were high, self-false beliefs had a positive predictive effect on the identification of true and false information, while others' false beliefs had a positive predictive effect on the judgment of lying behavior and the identification of true and false information. Conclusion:These results not only indicate that the false belief comprehension of others has an explanatory effect on the lie comprehension of hearing-impaired children, but also promote the promotion of high emotional comprehension in the lie comprehension, and show that high emotional understanding has a more significant moderating effect on false belief comprehension and lie comprehension. These results not only prove that hearing-impaired children's false belief understanding plays an explanatory role in lie understanding，but also promote the role of high emotional understanding in lie understanding, which is helpful to verify the promoting role of emotional understanding in lie understanding, and the moderating effect of high emotional understanding on false belief understanding and lie understanding is more significan.