隨著網路科技的普及、傳播技術的革新，消費者的閱聽偏好也日漸傾向網路媒介，這不僅令許多傳統媒體亟欲轉型，將經營版圖拓及至網路平台，改以「平網整合」的方式經營，更讓許多「原生於網路」的內容網站應運而生。而媒體與廣告主配合製作的「以報導之名，行廣告之實」的報導式廣告，過去多應用於平面媒體，而今在網路媒體中的應用亦多不可數。 　　過去學者研究報導式廣告，多半分析其在平面媒體中的特色、廣告設計，或辨識程度、識破程度與主題一致性等，少有對網路媒體中之報導式廣告的內容、表現形式與訴求進行內容分析者。 　　故本研究欲探討平網整合媒體模式之網路媒體，以及原生內容網站中的報導式廣告，在廣告訊息內容、表現形式，與廣告訴求之間的差異情形。本研究聚焦於專營女性題材之網路媒體，平網整合媒體模式之網路媒體選定「VOGUE」作為代表，而原生內容網站中選定「妞新聞」（Nius News）作為代表，並以內容分析法探討其在不同媒體類別、不同商品類別中之報導式廣告差異。 　　本研究發現－ 不同定位的媒體網站，在報導式廣告的呈現特色上有顯著差異，平網整合模式經營的VOGUE，其報導式廣告有更明顯的「直接性」、「一般性」、「商業性」；原生內容網站模式經營的妞新聞，則相對更「間接性」、「特殊性」、「生活性」。 商品特性之差異，也會影響報導式廣告的廣告策略，如偏「感性」層面的美妝類產品，偏好使用大量的圖像，並帶有強烈的行動呼籲，而偏「理性」層面的保養類產品，偏好多次強調產品名稱，相對直接、平實的呈現廣告內容，而生活用品類則視其產品類別而定，若偏向理性的一般類商品，通常是採「解決問題」導向，若是感性類的商品，則更偏好採取「情感共鳴」導向。 / With the popularity of Internet technology, the dissemination of technology updates, more consumers prefer to access the media through the Internet, resulting in many traditional media try to expand the network platform, and actively transform to the Print-Online integration model. At the same time, there are many "Digital native" content websites join the competition. Many scholars have studied the “Advertorial”, but they only focus on the characteristics, design, or degree of identification in the print media. There is little analysis of the contents, expressions and advertising appeal in the online media. The results of the study found that – Different media websites have significant differences in the advertorial. The VOGUE, which is operated by the Print-Online integration model, has more "direct", "general", "commercial". The Nius News, which is the content website of the "Digital native", relatively more "indirect", "special", "daily ". Differences in product property also affect the advertising strategies of the advertorial. Such as the beauty products have the property of "Emotional", preferring to use many images, and with a strong call action; the skin care products have the property of "Rational", preferring to repeatedly emphasize the product name, relatively straightforward presentation of advertising content. The category of daily commodies is determined by the type of product. The product classified as "Rational", is usually taken to "solve the problem" strategy, but the product classified as "Emotional" is preferred to take "emotional resonance" strategy.