As children grow, they gradually learn how to make decisions independently. However, decisions like choosing healthy but less-tasty foods can be challenging for children whose self-regulation and executive cognitive functions are still maturing. We propose a computational decision-making process in which children estimate their motherâ €™ s choices for them as well as their individual food preferences. By employing functional magnetic resonance imaging during real food choices, we find that the ventromedial prefrontal cortex (vmPFC) encodes childrenâ €™ s own preferences and the left dorsolateral prefrontal cortex (dlPFC) encodes the projected momâ €™ s choices for them at the time of childrenâ €™ s choice. Also, the left dlPFC region shows an inhibitory functional connectivity with the vmPFC at the time of childrenâ €™ s own choice. Our study suggests that in part, children utilize their perceived caregiverâ €™ s choices when making choices for themselves, which may serve as an external regulator of decision-making, leading to optimal healthy decisions.