隨著中國大陸（以下簡稱大陸）的改革開放，海峽兩岸的商業貿易日益繁盛，帶動著廣告蓬勃發展，尤其網路廣告的快速成長，已是不容小覷的新興勢力。但由於兩岸五十年的分治產生價值觀的差異，使得在互動交流易產生誤解導致投資失敗、關係惡化，瞭解兩岸文化差異已是刻不容緩。本研究主旨即是進行兩岸網路廣告中文化價值觀與訴求價值觀的差異比較，以瞭解網路廣告中兩岸呈現出的價值觀異同。 研究樣本自兩岸最受歡迎的入口網站中收集文化意涵完整的網路廣告，共收集407則，其中台灣174則、大陸233則。採用Stern（1998）的文化價值觀量表，以及Hetsroni（2000）的訴求價值觀項目，再加上「兩人的情感」以及「異國風情」兩項，共計有27項訴求價值，由三位過錄員（含研究者）進行內容分析，評分者間信度為 .70至 .74。研究結果發現：（1）兩岸在網路廣告產品類別有差異，可能與兩岸的經濟水準有關；（2）文化價值觀整體分析中「社會正義感」、「財富」為台灣顯著較高，「影響力」、「敬重長者」、「多變化」、「刺激」為大陸較高；（3）訴求價值觀整體比較中，訴求「方便性」、「經濟」、「愉悅歡樂」、「個人主義」、「休閒放鬆」、「助人」、及「財物豐富」等價值為台灣顯著較高，而訴求「聰明智慧」則為大陸較高；（4）「網路產品」類別在文化價值觀與訴求價值觀皆未達到顯著差異；（5）在文化價值觀與訴求價值觀都有「歪曲鏡」的現象；。研究最後提出實務上的建議、研究限制以及未來研究方向的建議。 / In past decades, Mainland China(China) has made large improvement in economic power. The amount of business interaction between China and Taiwan has made the commercial industry become booming, and the new growing media—‘web ads’ are no exception. But even thought the people in two regions speak similar language and have shared a part of traditional culture, there are still many misunderstanding between them. Historically, Taiwan and China have separated over 50 years from 1949, leaders in two countries take the different policies to manage and structure people’s life and ideology. Comprehending the different of values will be helpful to cross-strait business interaction, cultural exchange, personal friendship, and so on. The main of this research attempts to get understanding the cultural values and appeal values on Web ads in Taiwan and China, and contrasts values between the two countries. A content analysis was conducted on a total of 407 Web ads with completed cultural meaning selected from the two countries. The cultural values sheet is from Stern’s（1998）study, and appeal values sheet is from Chien Yu-Fen’s(2003) study. Results of the content analysis on Web ads show that there are different productions and frequencies in production categories between Taiwan and China. And there are some important differences of cultural values and appeal values are significant. The most worth to mention is that there are no any significant on values comparison in ‘Web production’ category, and this category seems be possible a production with universal values.