我國於2012年10月國家通訊傳播委員會（NCC）訂定暫行開放置入行銷與冠名贊助之規範，使電視公司得以在節目製播資源上正式獲得企業挹注，並能夠製播更好品質的電視節目。 本研究以NCC有條件放寬電視節目冠名贊助、置入行銷規範之基礎下，採用深度訪談法，邀請產業中擁有相關實務經驗之經理人與學界、政府機關共八位受訪者，探討產業置入行銷的業務推動、行銷策略、執行製作與相關態度四面相。 研究發現，今日台灣電視節目製播生態不如以往，因此相關商業置入行銷與冠名、贊助為產業雙向合作的共生關係，而非過去較多為企業方的行銷需求。在此一行銷模式中，節目收視率與節目收視群為企業考慮合作可能性的主要兩大因素，然而，節目收視率並非企業絕對的評估合作之可能性，若節目收視群吻合度非常高，企業也愈傾向與該電視節目合作；電視台重視企業的則是品牌連結度、品牌形象與品牌知名度。但在彼此選擇中，電視台方擁有較大主導權選擇合作對象。 此外，產、官、學之間因立場不同而產生一定的認知落差。研究者認為若電視台並無明顯違規，NCC仍以鼓勵業者自由製播為原則。NCC持續觀察產業之製播成效與發展，並適時與適當地放寬規範。最後，NCC應對於此一規範做內容限縮，而非在形式上過多限制，例如外購節目應不得接受冠名贊助，如此台灣電視產業競爭力才能實質提昇。NCC釋出更多的空間，也必須要適當地限縮才能夠有效扶植台灣電視製播產業。 / Since The National Communication Committee (NCC) began to ease restrictions on product placement and sponsorship permitted in television in October 2012, television corporations have been able to receive more investments officially from enterprises to improve the quality of their programs. Under this context of partially relaxed restrictions on television programs, this research includes in-depth interviews to members of different relevant organizations, namely 4 senior executives from television corporations, 2 from advertising sponsors, 1 from the academia, and 1 from a government agency, in order to deeply understand their business motivation, marketing strategies, executive production, and attitude toward the topic. This study found that product placement and sponsorship permitted in television is a mutual cooperation between television corporations and enterprises. In this way of marketing, television ratings and television viewer groups are the main factors that enterprises take into consideration. As far as television corporations are concerned, strength of relations, image, and awareness of enterprises are the issues they most care about. In addition, it was found that there is a perception gap among the industry, government agencies, and the academia. However, NCC continues to observe the development of the industry, and lift a ban on product placement and sponsorship in television properly at the right time. Finally, this study suggests that NCC should have restricted the policy on the content rather than on the form, for example, broadcasters should not be offering title sponsorship for imported television programs, so that the government can truly foster the television industry in Taiwan.