社群網站像是Facebook、Twitter或是Myspace已經成為目前人們日常生活不可或缺的互動網站。以台灣為例，在2010年使用社群網站Facebook的人數將要達到一千萬人次。以實務面來看，社群網站已經成為最容易接觸到目標消費者的平台，企業可以透過此網站快速找到它們的目標消費者並且張貼廣告，然而實際上只有22%的消費者會受到社群廣告的影響並產生正面的態度；另外從學術面來看，過去有關於社群網站的研究多集中在研究消費者使用網站的行為及目的，甚少研究會特地探討消費者如何去產生對於社群廣告的態度，以及影響態度的前置因素，故此篇研究係透過建立一個探討社群廣告態度前因的模型，來了解消費者如何形成對社群廣告的態度。
本研究將廣告相關因素(包含廣告本身傳達出來的資訊價值、娛樂價值、可信度價值以及煩躁感)，網站相關因素(包含互動需求以及對於網站的信任)以及個人因素(包含使用者本身的隱私權考量)假設為影響社群廣告態度的前因。透過回收了441份問卷調查及統計軟體複迴歸分析對假設模型進行驗證，產生的研究結果如以下所述：
(1) 大多數台灣的使用者對社群廣告持有負面的態度，因為經常被非預期的廣告干擾或者是佔滿使用頁面。
(2) 廣告所傳達出來的娛樂價值和對於網站的信任會正面地影響使用者對於社群廣告的態度，另一方面消費者的隱私權考量則是與態度有負面相關。
(3) 若將性別、職業、年齡及網站作為調節變數，結果顯示只有性別的不同會使得態度產生差異。在廣告所傳達出來的娛樂價值、煩躁感，男性比女性擁有更強烈的效果；更特別的是男性比女性更在意隱私權的問題，甚至會影響他們進而對社群廣告產生負面的態度。

Social-networking sites such as Facebook, Twitter, and Myspace have become inevitable interactive websites for people in their daily life. It is expected to reach 10 million users in Taiwan region of Facebook, 2012. Social-networking sites have become the most accessible place where companies can easily target their consumers and place advertisings. However, only 22 percent of users had positive attitude toward social-networking advertising. In the other side, prior literature tended to focus the users’ behaviors and purpose on those social-networking sites. Less research discusses how users perceive the advertising and what kind of antecedents affect users to derive attitudes toward social-networking advertising. Therefore, this study tries to establish a model to explore the antecedents of attitude toward social-networking advertising.
Advertising-related factors (informativeness, entertainment, credibility, and irritation), website-related factors (interaction and website trust), and individual factor (privacy concerns) are supposed to influence users’ attitude toward social-networking advertising. And the methodology is adopted by a questionnaire survey and we collect 441 samples. With using the multiple regression analysis to verify our hypotheses, the final results are as follows:
(1) Most users in Taiwan negatively perceive social-networking advertising because they think social-networking advertising interrupts their browsing behaviors on social-networking sites.
(2) Entertainment value provided by advertising and website are positively related to attitude toward social-networking advertising whereas privacy concern is negatively related.
(3) Gender moderator shows difference on relationship between antecedents and attitude, specially for males on privacy concerns.

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