本研究從顧客基礎的角度探討品牌權益的衡量以及如何建立和提昇一個品
牌權益水準的廣告策略作法。從文獻探討中歸納出品牌權益的顧客基礎來
源包括功能屬性基礎和非功能屬性基礎，應用行銷量表發展典範的步驟，
進行兩階段各4個不同產品之知名品牌，共計381個樣本的資料蒐集，以純
化量表，最後獲得19題的問項，信度和效度的檢驗俱佳。本研究採3×2的
實驗設計，受測產品為虛擬品牌的 ADO牛仔褲和BSA 牙膏，有效樣本
616份。實驗結果顯示，不同的廣告訴求策略對於品牌權益的顧客基礎來
源之建立具有顯著的影響效果，而顧客基礎來源的評價與財務性品牌權益
也具有顯著的正向關係，顯示品牌權益可經由廣告對顧客基礎來源的影響
而建立。

The study is to explore the measurement of brand equity and the
effect of advertising claim strategy for building brand equity
from the customer-based point of view. Based on literature
review, we infered the source of customer-based brand equity
including functional attributed-based and nonfunctional
attributed-based. We applied the paradiagmof marketing scale
development to purify the measurementitems by conducting two
steps'''''''' data collection for 4 different products respectively
with 381 samples. The final 19 measurementitems was purified
from orginal 50 items and got the very good test results of
reliability and validity. We used 3*2 factorialexperimental
design to test the theoretical model with fictitiousname of ADO
jean and BSA toothpaste. The results indicated that there was
significant difference between different advertisingstrategies
for building the source of customer-based brand equity.Also
there exsited the positive relationship between the perception
of the source of customer-based and the finacial brand equity.