在歷經長達四年的努力之後，世界衛生組織終於在今年(二○○三年)五月三十一日通過全球第一項有關公眾健康的菸草控制框架公約。該項公約其中重點之一，即在呼籲各會員國應全面禁止任何直接與間接形式的菸品促銷、廣告和贊助活動。我國菸害防制法目前雖未採取全面禁止菸品廣告的規範措施，但從行政院去年(二○○二年)所通過的菸害防制法修正案中，以及預期菸草控制框架公約對於未來修法方向可能產生的潛在影響中不難看出，強化現行的管制措施、朝向全面禁止菸品廣告的修法，似乎是時勢所趨。不過，在面對附和此等潮流之前，本文於此提出一項值得深思的問題，即是國家管制菸品廣告究竟有無界限？我國日後若採取全面禁限菸品廣告的立法規範，是否會為憲法所許？就此問題，本文一方面從禁限菸品廣告分別對於市場經濟和人權保護可能產生的作用影響出發，另一方面則觀察歐盟對於此爭議問題的討論，來深入探討全面禁止菸品廣告的合憲性問題。經過實質的合憲性審查分析之後，本文認為禁止間接菸品廣告的法律規範，將招致比禁止直接菸品廣告之規範更難以說服的憲法上質疑，申言之，我國未來若修法禁止間接菸品廣告，將可能明顯牴觸憲法保障人民基本權利之意旨。基於此項結論，即使我國日後不採取制定全面禁止菸品廣告的措施，亦無須擔憂與菸草框架公約接軌的問題，因為在菸草控制框架公約中，已將菸品廣告去留之問題，留待給各國依據本國之憲法與憲法原則自行決定之。

After four years struggle, WHO finally passed the first convention relative to tobacco control which will be helpful to the public health on May 31, 2003. One of the key points of that convention is to appeal every member to prohibit all kinds of direct or indirect cigarettes marketing, advertising, and sponsoring activities. Although Taiwan’s Tobacco Hazards Prevention and Control Act doesn’t adopt the entire way to prohibit the cigarettes advertisements, but viewing from the amendment of Tobacco Hazards Prevention and Control Act passed by the Administrative Yuan in 2002 and the future amendment of the Framework Conventioin on Tobacco Control, we can easily see the influences on the trend to the entire prohibition of the cigarette advertisements. We would like to raise one deliberative issue here, is there any limitation for the national control on the cigarette advertisements? Is it allowable by the constitution on the prohibition act to prohibit with the entire way in the future? This research provides two aspects to review these issues. The first is the evaluation of the prohibition on the cigarette advertisements to the points of the market economy and the human rights protection. The second one is to discuss the constitutionality of the prohibition by referencing the EU experience. Through the essential constitutionality review, this research got the conclusion of the prohibition of indirect cigarettes advertisements will occur the doubt of constitutionality. That is to say, if we pass the amendment of Tobacco Prevail Act to prohibit the direct and indirect cigarette advertisements will possibly against the intention of the protection of human rights in the constitution. Based on this conclusion, it is not necessary to worry about the agreement on the connection of the Framework Convention on Tobacco Control for the lack of the entire prohibition. Because the Framework Convention on Tobacco Control leave the issue of the prohibition of the tobacco products advertisements to be judged by the constitution and constitutional principles of every country.