本論文以效益主義的哲學視角探討廣告倫理，檢視廣告對消費者的影響及其所引發的道德問題。研究首先說明廣告的必要性與基本功能，分析廣告如何作為商業與消費者間的溝通橋樑，同時指出當代廣告已從單純的商品宣傳轉變為形塑社會價值觀與文化認同的力量。其次，本研究剖析廣告與消費者間的複雜關係與張力，包括廣告的藝術性表現、說服與操控的界限、真實與虛構之間的模糊拉鋸，以及數位時代所引發的認同危機與倫理懸疑。
在理論架構上，本文以邊沁與密爾的效益主義作為倫理基礎，建構廣告倫理的評估準則，並進一步主張，將效益主義的倫理精神應用於廣告實踐，有助於實現企業社會責任 (CSR) 所強調的多元福祉理念，使廣告在追求幸福最大化的同時，亦能兼顧環境、社群與利害關係人的長期利益。效益主義的實用性原則亦提供廣告從業者在實踐中權衡商業目標與社會責任的可行框架。論文亦反思廣告在模擬符號與操縱欲望之間所引發的倫理風險，並適度援引布希亞等當代表象理論，指出當廣告作為文化再製的媒介時，可能導致倫理主體性的模糊與危機，進而衝擊個體在數位消費社會中的自主判斷能力。
結論部分以廣告倫理的實踐建議為核心，主張應重構對真實性的理解，強化對消費者選擇權與資訊透明度的保障，並促進制度層面上多元責任的分擔機制。透過哲學與制度的雙重視角，本文嘗試為廣告倫理提供一條兼具理論深度與實踐可能的進路，亦為日後面對數位科技、人工智慧與全球文化變遷所引發的新型廣告倫理課題奠定研究基礎。

This study examines advertising ethics through the lens of utilitarian philosophy, focusing on how advertising affects consumers and raises moral concerns. It begins by discussing the essential communicative role of advertising and how it increasingly shapes cultural identities and social values. Drawing on the ethical theories of Jeremy Bentham and John Stuart Mill, the paper constructs normative criteria for evaluating advertising practices.
By applying the core principles of utilitarianism, the study argues for a framework that integrates Corporate Social Responsibility (CSR) to promote long-term welfare for diverse stakeholders, including communities and the environment. This approach offers a pragmatic model for advertisers to balance commercial goals with ethical obligations.
The paper also reflects on ethical risks arising from symbolic manipulation in advertising, referencing Baudrillard’s theory of simulation to highlight how advertising may erode ethical subjectivity and consumer autonomy in the digital age. In response, the study proposes practical strategies to reinforce transparency, protect consumer choice, and redistribute moral responsibility within advertising ecosystems.
Ultimately, this research offers a normative framework that combines philosophical depth with institutional considerations, providing ethical guidance for navigating the evolving challenges posed by digital technologies, AI, and global cultural dynamics.

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