本研究旨在透過符號學觀點探討Chanel與Dior香水廣告建構的法國文化意涵，並特別針對廣告普遍使用的性別題材，剖析隱藏在廣告符碼中的性別形象，以及文本意義如何被受訪者解讀。對此，本研究援引Hofstede的文化構面理論、廣告的女性形象論述與閱聽人研究，以Chanel與Dior共六支電視廣告為例，一方面進行符號學的文本分析，另一方面執行閱聽人的深度訪談。 研究結果發現，廣告文本的主體是「被解放的」女性，她們並不需要透過刻意裸露或賣弄性感來展現自我風格，更不用引誘或依附男性來定義自我；同時，廣告透過敘事手法與符號的組合，在毗鄰軸上自然化「法國」與「巴黎」這兩個實不相同的符號，建構出具有現代感的「時尚」等縱向跳躍的系譜軸意涵，並在更高層次的表意過程中，與「西方性」等符號結合，擴展成訴諸全球市場的意義指向。 歸納廣告建構的文化意涵，整體呈現「權力距離低」、「低不確定性規避」、「個人主義」、「陰柔」與「短期關係導向」的國家概念；而閱聽人的深度訪談結果也與文本建構的意義相符，屬於優勢解讀。 / This research aims to explore what “French culture” is in perfume commercials of Chanel and Dior from the perspective of Semiotics. In addition to analyzing the “gender image”, which is the principal issue among commercials, this research also seeks to reveal how the audience interprets perfume commercial. Based on the theories of Hofstede’s cultural dimensions, gender discourse and audience’s research, this research takes six commercial for example, conducting text-analysis on one hand and interviewing the audience on the other. The result shows that the subject of the texts is “liberated” female. They are independent, confident and characteristic instead of being the object of men. Meanwhile, through narrating and the combination of signs, “France” is to be equalized with “Paris”, representing the meaning of modern “fashion”. At a higher level of signifying, “France” is combined with “Europe” and further with “western world”, indicating the meaning of global market. To summarize the cultural dimensions in the commercials, it implies low power distance, low uncertainty avoidance, individualism, femininity and short-term orientation. As for the interpretation of the audience, the result is consistent with the constructive meaning of the texts, which means the audience takes the way of dominant reading.