本研究在探討廣告利益在廣告與平台之一致性的中介效果下對廣告態度、廣告信任、顧客參與和購買動機等廣告效果的影響。選用Instagram影音廣告為實驗操作背景,各個廣告利益(包括功能性、價格性、社交性和情緒性)分別挑選一支廣告做操作。另外,本研究採簡單隨機抽樣並以線上實驗為研究方法,有效樣本數共為336人。研究結果發現,功能性、價格性與情緒性廣告利益皆對廣告效果有顯著性的正向影響。另外,本研究還發現一致性分別在功能性及情緒性廣告利益對廣告效益的關係上有完全中介效果。在學術上,本研究定義了廣告利益,並驗證功能性、價格性及情緒性廣告利益對廣告效果的影響力及一致性的中介角色;在實務上,本研究用廣告利益來對原生影音廣告做出分類,期待實驗結果提供未來行銷產業在設計廣告時的依據。;This study explored how advertising benefits influence advertising effectiveness, including (a) attitude toward advertising, (b) trust in advertising, (c) engagement, (d) purchase intention. This study also examined how perceived congruence between a native ad and a social media platform (congruence) moderated the above-mentioned relationships. Applying online experiment and adopting simple random sampling approach, a total of 336 questionnaires are collected. The findings revealed that functional, price and emotional advertising benefits positively influenced advertising effectiveness. Accordingly, the results also indicated congruence played the role of a mediator in the respective relationships between functional, emotional advertising benefits and advertising effectiveness. Theoretical and managerial implications are discussed.