Recent research indicates that moral judgment and 1st-order theory of mind abilities are related. What is not known, however, is how 2nd-order theory of mind is related to moral judgment. In the present study, we extended previous findings by administering a morally relevant theory of mind task (an accidental transgressor) to 4- to 7-year-old Chinese children (N = 79) and analyzing connections with 2nd-order theory of mind understanding. Using hierarchical multiple regression analyses, we found that above and beyond age, children's 1st-order theory of mind and 2nd-order theory of mind each significantly and uniquely contributed to children's moral evaluations of the intention in the accidental transgression. These findings highlight the important roles that 1st- and 2nd-order theory of mind play in leading children to make appropriate moral judgments based on an actor's intention in a social situation.