The purpose of the present study was to construct the framework, named Compassion Emotion Regulation Model (CERM), elucidating that compassion would bring stable emotion through the self-cultivation process to regulate our emotions aroused by the external stimulus. The present dissertation included three studies and the results showed as follows. The first study examined the role of compassion in the relationship between psychological acceptance and depression. 314 adults from a Taiwan ranging in age from 18 to 61 years (M = 25.91, SD = 8.17) and they completed the Acceptance and Action Questionnaire, Compassion Scale, and Center for Epidemiological Studies Depression Scale. As predicted, psychological acceptance and compassion both had significant negative correlations with depression. Psychological acceptance and compassion had significant positive correlations with each other. Compassion was found to partially mediate the relationship between psychological acceptance and depression. Accordingly, these results suggest that the effects of psychological acceptance on depression can be at least partially accounted for by compassion.In study 2, the compassion cultivation emotion regulation group training program based on the CERM was developed and used into emotion distress group to exam the effect after intervention. The results showed that the compassion scores were increased in follow-up test, but not in post-test. Depression and negative emotion scores were both reducedin post-test and follow-up tests. Score of happiness were increased in post-test and follow-up tests. Accordingly, the results showed that members of participating groups significantly reduced the degree of emotional distress and increased happiness. These two studies mainly supported the hypothetical model that there were positive relationships among the self and others, compassion cultivation and emotional regulation. These results initially supported the process of the compassion-focused cultivation might lead to better emotional regulation. But further studies are needed to support the results in the two studies and to test the whole model.