In this study, 114 Chinese children aged 5-6 years old in Henan Province and 114 mothers were selected as research subjects, 59 boys, 55 girls, and 114 mothers. Semi-structured interviews were conducted with children to test the development of the concept of death in children. At the same time, a questionnaire survey was conducted among the children's mothers to analyze the influencing factors of the development of children's concept of death. The results of the study showed that children aged 5-6 years had the concept of death, and the sub-components were acquired in a certain order, but the development was not balanced, the overall level of development of the concept of death is slightly higher in girls than in boys; "Whether or not the family talked openly about the topic of death" had a significant effect on the sub-component of the children's concept of death, "Universality of death" (  = -0.301,  = -2.007,  < 0.05) and "causality of death" (  = 0.315,  = 2.582,  < 0.05); and "whether or not there was the experience of exposure to death-related events" had a significant effect on "Irreversibility of death" (  = -0.326,  = -2.36,  < 0.05); Mothers' natural acceptance of death (  = -0.293,  = -2.209,  < 0.05) and convergence-orientated acceptance (  = 0.415,  = 2.315,  < 0.05) had significant effects on the "inorganicity of death" of children's concept of death.