Objective To explore the mediating role of attribution in the relationship between nurses and patients and perspective-taking in the context of nurses and patients. Methods A total of 748 nurses from several hospitals in Jiangsu Province were selected as subjects. They were asked to fill out the adapted DPRQ-15 scale to measure the relationship between nurses and patients. The self-made attribution scale was used to measure nurse's attribution to the situation of nurses-patients; and filled out the JSE-HP Scale, measured the nurse's ability to perspective-taking. The mediating effect of attribution in perspective-taking and nurse-patient relationship was analyzed. Results Perspective-taking positively predicts the relationship between nurses and patients(R2=0.211, b = .204, SE = .014, p = 0.000), and the perspective-taking was positively predicted attribution(R2=0.022, b = .149, SE = .036 , p = 0.000), attribution partially mediated the relationship between nurse-patient relationship and opinion selection (R2=0.218, b perspective-taking = .199, SE perspective-taking = .015, p perspective-taking = 0.000; b attribution = .037, SE attribution = .015, p attribution = 0.012). Conclusion Emphasis was placed on the importance of understanding cognitive mechanisms from the perspective of attribution to the relationship between nurses and patients and nursing education.