近年來，行銷領域所探討之調節焦點理論與調節配適理論，是有關於消費者心理的研宄，主要是強調，當消費者本身的長期目標導向和所採取的手段方法達到配適時，可以使消費者「感覺對了」，因而產生好的態度反應。同理，當廣告所傳遞的訊息焦點和消費者本身的長期目標導向配適時，也就能使消費者對標的物產生好的態度反應。 本研究以調節焦點理論與調節配適理論為基礎，觀察台灣和日本的消費者，旨在探討文化背景的不同，是否會影響消費者的長期目標導向？對調節配適的效果又會有怎樣的影響？而消費者自我監控程度的不同，又會對調節配適效果發生怎樣的調節作用？ 而本研究結果顯示： 一、 在促進廣告訊息焦點下，當消費者長期促進導向程度越高，越能提升消費者的態度反應，然而在預防廣告訊息焦點下，消費者長期預防導向程度越高時，則無法看出較佳的態度反應。 二、 日本的男、女消費者在預防長期目標導向程度上的差距，大於台灣的男、女消費者差距。 三、 在促進廣告訊息焦點下，消費者的促進導向程度越高，越能提升好的態度反應，此效果在日本的消費者上更明顯 四、 在促進（預防）廣告訊息焦點下，消費者的長期促進（預防）導向程度越高，對產品態度和廣告態度有正向（負向）的提升效果，然而當消費者自我監控程度越高會越弱化該效果。 / Regulatory focus theory and regulatory fit theory are talking about research of consumer’s behaviour in marketing related field in recent years. Two theories emphasise that when consumer’s long-term goal orientation fits methods they take, consumer would feel “that is right” and then positive attitude reaction is made. Meanwhile, when messages from advertisement fit consumer’s long-term goal orientation, consumer would have positive attitude toward the object of advertisements. This research is based on regulatory focus theory and regulatory fit theory to observe consumers in Taiwan and Japan. It discusses does differences of culture background affect consumer’s long-term goal orientation or not. How does culture background influences outcomes of regulatory fit theory? What kind of results based on regulatory fit theory would be made according to differences of consumer’s self-monitoring? The results of the research are in the following: First, in promotion focus advertisement, when the extent of consumer’s chronic promotion goal orientation is higher, the consumer attitude toward the object of the advertisement is more positive. However, in prevention focus advertisement, though the extent of consumer’s chronic prevention goal orientation is higher, consumer did not show more positive attitude toward the object of advertisement. Second, the difference in prevention goal orientation between male and female consumer in Japan is bigger than the difference in prevention goal orientation between male and female consumer in Taiwan. Third, in promotion focus advertisement, when the extent of consumer’s chronic promotion goal orientation is higher, the consumer attitude toward the object is more positive. This situation is more obviously in Japan’s consumer than in Taiwan’s consumer. Finally, in promotion (prevention) focus advertisement, when the extent of consumer’s chronic promotion (prevention) goal orientation is higher, the consumer attitude toward the object is more positive (negative). However, this result will be more unobvious when the extent of consumer’s self-monitoring is higher.