發行量，對台灣的平面媒體而言一向是採保密態度，不做對外公開。然而對廣告主而言，將廣告預算投入有效媒體中，才能真正發揮行銷功能。對廣告代理商而言，善用有效媒體，才能替廣告主策劃最有效果的媒體購買計畫。因此，公平、公正、公開的「發行量稽核」，對廣告主、廣告代理商、媒體都是正面而有意義的。 　　本研究針對目前台灣成立ABC組織之推動與執行情況，與日本ABC組織之執行與推動情況作深入了解，並且彙整台灣與日本的實務界與學術界的觀點，探討： 　　1. 台灣ABC執行之爭議點 　　2. 日本ABC執行之經驗 　　3. 台灣ABC未來之發展 　　在研究方法上，先進行文獻探討、資料分析、與深度訪談，並深入分析日本與台灣兩地在推動上之差異性與共通性，以便為上述三點找出答案。 　　本研究中發現，台灣ABC組織目前仍存在之爭議點，在於媒體基於業務考量不願意公佈發行量，以及廣告主對於ABC組織不太重視與對ABC組織的信賴度問題。除非具有公信力，實質運作上客觀公正，有能力提供具體有效的稽核方法讓廣告主、廣告公司信服。因此，若交由廣告主來推動，讓廣告主決定將廣告刊登在有效且經過ABC組織稽核過的媒體上，相信對台灣ABC組織在執行與推動上必然會有所進展。 　　未來在台灣ABC組織或執行上無論廣告主、廣告代理商、媒體等都應該建立共識。廣告主必須透過廣告代理商向媒體施壓積極宣導發行量稽核的概念，為廣告發行的良性發展，ABC的存在與推動是絕對必要的。為達此共識，廣告主應適度施壓給媒體與廣告代理商，並邀請具有規模的報業集團加入稽核，因此廣告主協會(Advertisers Association, AA)應扮演更積極的角色。 日文摘要 / The circulation figures of printed media always have been treated as confidential information by almost all publishers in Taiwan; they are seldom open to the public. However, to an advertiser, satisfactory marketing results can be obtained only through efficiently investing his advertising agency must prepare beforehand thoughtful media plan, or an effective media strategy. 　　This research explores the present Audit Bureau of Circulations (i.e. ABC) in Taiwan and also its counterpart in Japan, in terms of their positions, organizations, and activities; it also searches for the views of practitioners and academic in both Taiwan and Japan, so as to help understand: 　　1. Disputes about ABC activities in Taiwan 　　2. ABC activities in Japan 　　3. Future developments of ABC in Taiwan 　　As regards the research approach, this study first examined all related literature in this field, made data analysis, conducted in-depth interviews, and finally analyzed the differences and similarities of ABC activities in both Taiwan and Japan, in order to find answers to the above-stated three points. 　　Finally, the findings of this research turns out to be that: (1) publishers of Taiwan printed media, considering circulation figures as their business secret, usually are extremely reluctant to disclose such kind of data; (2) Taiwan advertisers neither value nor believe the reliability of ABC activities; and (3) unless ABC in Taiwan provides completely objective circulations report based on reliable auditing, both advertisers and advertising agencies cannot be easily won over. In fact, only when both advertisers and advertising agencies could recognize ABC functions, and also place advertisements in ABC-audited publications, then ABC would be enabled to play a real auditor’s role. 　　In the future, advertisers, advertising agencies, and media in Taiwan must build up a consensus on the organization and activities of ABC. In other words, advertisers should ask advertising agencies to select only audited publications, request leading publishers to support ABC and its auditing, and meanwhile demand all printed media to present their circulation figures to ABC. In other words, the Advertisers Association in Taiwan is obliged to play a more active role in this meaningful endeavor.