本研究採修正過的TST測量方法，探討人情事件發生後，個人對於人情事件的記憶，會不會有自利偏誤的現象，以及此現象會不會受個人自尊高低的影響。研究結果顯示，在人情對象模糊時，問卷填答者的確提取較多自己幫助他人的事件，且這些事件的平均成本，又大於別人幫助自己的事件成本。進一步地分析發現，此自利偏誤的現象，主要是表現在成本較高的人情事件上，亦即，填答者記得較少別人曾幫過自己的「大事」，但對舉手之勞的「小事」，則沒有這種偏誤現象。研究還發現，填答者所提取的人情事件成本知覺，受到個人自尊高低的影響，高自尊者評量的「我幫別人」事件成本，高於「別人幫我」的事件成本，低自尊者則沒有這種情形。Using a modified TST method, this study tested the role of self-serving bias played in participants’ memories of performing and receiving favors. The results of this study showed that when the target of favor-doing was ambiguous, participants recalled more Ihelped-other episodes than that of other-helped-me. In the meanwhile, the average efforts of I-helped-other episodes were higher than the efforts of other-helped-me. Further analysis found that the effect of self-serving bias was mainly from episodes of high effort, namely, the participants recalled more I-helped-other big favors, but similar frequency of triviality for I-helped-other and other-helped-me. This study also found that the favor efforts participants retrieved were moderated by the level of one’s self-esteem. Participants high in self-esteem rated the efforts of I-helped-other significantly higher than that of other-helped-me, whereas, participants low in self-esteem did not rate them differently.