現今的社會中，人們一天下來總會接觸到各式各樣的商業廣告，舉凡食品、藥物、化妝品、服飾、家電用品、汽車、房屋等，從食、衣、住、行、育、樂等人類生活基本需求上，無不包含於其中。然在這形形色色的廣告中，不乏部分不肖業者為謀取一己之利，不顧其他同業的公平競爭，參雜了若干程度的商品不實廣告，希望從消費者中竊取更大的利益。本研究以經濟模型推導，描繪出業者資本損益與其從事不實商品廣告之間的關係，首先我們證明了不實的商品廣告在某些時機上確實是有可能為業者帶來額外的利潤。相反的，有時候亦可能會為業者帶來損失甚至到破產。隨後，我們的模型也順利的找到能抑制或擴張不實商品廣告為業者創造出額外利益的機會，藉此以提供政府相關部門建構出一套完善的法律制度，期能將商品不實廣告消弭於無形。

In the modem society, people are exposed to a variety of commercial advertisements, such as food, medicine, cosmetics, clothing, electrical appliances, automobile and real estate. All the basic necessities of human life are included. In these diverse advertisements, however, there are some deceptive ones that are presented by crooked businessmen who intend to grab more profits from the consumers without concerning the rule of fair competition. In the present study, we depict the relation between sellers' capital profit and loss and their deceptive advertisements by means of economic model. First, it is proved that deceptive commercial advertisements can truly bring additional profits for the sellers on some occasions. Nevertheless, it is also possible that the advertisements can cause lots of loss for the sellers and even lead to bankruptcy. Furthermore, our model successfully finds the opportunity to restrain or expand deceptive advertisements’ creating additional profits for the sellers. We hope to provide assistance for the government to construct a flawless law system so that deceptive advertisements can be terminated and wiped out.