本研究旨在探討比較廣告資訊內容、市場競爭秩序與法律效果間之關係，藉以釐清我國公平交易法相關條文與主管機關行政規則間之缺口，係屬一項整合管理領域的研究精神與競爭法概念之跨領域實證研究。因此，首先建構比較模型：直接效果模型及不完全中介模型；其次，蒐集我國公平交易委員會1992年至2011年間比較廣告案例共156件作為樣本，經由相關統計分析工具驗證，其結果為：（一）不完全中介模型為最適模型，資訊內容與法律效果間具有直接效果與間接效果，市場競爭秩序擔負不完全中介角色；（二）在比較模型中資訊內容對其他變數間之關係，其路徑結構係數都達顯著水準，資訊內容擔負前提要素角色。以上研究結果可提供競爭法主管機關及實務界處理比較廣告相關案例之參考。

This study aims to explore the relationships among an informational content, a market competitive order, and a legal effect on comparative advertising, to explain the gaps between related articles of Taiwan Fair Trade Law and administrative rules of the authority. The research is a crossing area empirical study, and it integrates the research spirit of managerial domain and competitive law concept. This paper first constructs comparative models, there are a direct effect model, and a non-full mediating model, and then collects comparative advertising 156 cases of Taiwan Fair Trade Commission to employ samples, from 1992 to 2011. The statistics validating results include that the most fitness model is the non-full mediating model, a direct effect and an indirect effect occupied between the informational content and the legal effect, and a market competitive order employs non-mediating role. Also, the path's constructive coefficients of the informational content to the other variables reach significant level between two models, and an informational content employs antecedent role. The finds can serve as a reference for the authority of Competition Law and businesses when dealing with comparative advertising related cases.