針對我國當前對菸品廣告管理的實際情況看來，有研究報告指出現行規範條文已產生諸多通用上的問題，其中爭議最大者即是菸品間接廣告的問題。面對此一現狀，本文以較為宏觀的角度，採究當前國際上相關議題的發展趨勢與情狀，期能提供我國相關單位在政策制定上的參考方向。 透過對世界衛生組織制定的全球菸草控制架構公約，以及對歐盟、英國、芬蘭、挪威、美國、加拿大、新加坡、泰國、南韓、日本、澳大利亞、紐西蘭等國家有關菸品間接廣告規範內容作─整理與分析後發現，菸品間接廣告規範的國際趨勢已較過去嚴格，同時世界上大多數國家對此亦漸漸形成共識。本文以為，面對菸品間接廣告此─全球性議題，國際趨勢的發展值得我國在規範菸品間接廣告上的參考與借鏡。

In the area of communications law, regulation of advertising has always been one of the most complicated issues. Among them, tobacco advertising is perhaps the most controversial topic. This study focuses on the regulation of tobacco indirect advertising by comparing laws of some selected countries and the FCTC (Framework Convention on Tobacco Control). By examining WHO's FCTC, the laws of European Union, United Kingdom, Finland, Norway, United States, Canada, Singapore, Thailand, South Korea, Japan, Australia, and New Zealand, the author concludes that a comprehensive ban on tobacco advertising, especially in tobacco indirect advertising, is constitutionally sound and compatible with international trend. This should provide certain valuable suggestion to Taiwan's present legislative and enforcement works.