廣告在今日的商業社會中愈形重要，無論是為了提昇競爭能力，亦或為了阻礙競爭對手。廣告行銷的宣傳效力不容忽視。然而也因為廣告影響愈眾，如果缺乏倫理自覺製作廣告便愈容易傷害到消費者、競爭者、社會、乃至於廣告主本身。本論文面對台灣的廣告五大普遍而嚴重的廣告倫理議題：廣告內容不實引人錯誤、廣告惡性競爭、宣導物質與拜金主義、專業事實查證不積極、倫理仲裁力量缺乏等五大問題從商業倫理學的角度進行討論。並援引大眾銀行much現金卡曹啟泰事件、國泰世華銀行泰有錢小額信貸事件、大眾電信PHS電磁波事件等三項經由公平交易委員會查證處分案件作為本論文案例，以涉立者倫理分析詳述台灣地方廣告倫理問題。後則以商業倫理學整合社會契約理論整合台灣在地廣告倫理規範與寰宇廣告倫理規範，從具備倫理正當性的超級規範中建立適合台灣在地的廣告倫理規範。 The advertisement is more and more important in today's commercial society. Regardless to promote the competitive ability, or to hinder the competitor. The advertisement marketing's propaganda benefit is not allow to neglect. However because the advertisement influence are also numerous, If lacks ethics aware manufacture advertisement then to be easy to injure to the consumer, the competitor, the society, is advocates itself as for the advertisement. Present paper facing Taiwan's advertisement five items universal and serious advertisement ethics subject：The advertisement content is false, the advertisement causes the commercial blind competition, Advertisement advocate Hylicism and Mormonism, the specialized fact verification is not positive, and the society and the government lack ethics arbitration strength. These five issues will carry on the discussion from the business ethics. Cites Ta Chong Bank the ‘much’ cash card event of Chi-Tai Tsao, and Cathay United Bank the ‘Thay Rich’ low specified amount unsecured loan event, and First International Telecom the ‘PHS’ electromagnetic wave event. These three by Fair Trade Commission, Executive Yuan, R.O.C. verification punishment case takes the present paper case. Present paper by Stakeholder Theory analysis, and narrates Taiwan place advertisement ethics question in detail. Latter by Integrative Social Contract Theory conformity Taiwan in place advertisement ethics standard and entire world advertisement ethics norms . From has in ethics validity ‘hyper norms’ to establish suits Taiwan in the place advertisement ethics standard.