Saussure的符號學對於理解媒介文本一直是很好的分析工具，但 過去研究者卻常忽略了該理論對於系統性差異的強調，以及語言系統 與言語行動之間的差別。對此，本文提出文本意義研究的更弦易幟， 試圖以比對、重視差異架構的方式，為廣告研究對Saussure符號學的 應用，指出一條可關照社會、文化與歷史面向的新面向。

This article first concerns about the misusing of Saussurian Semiotics, and then presents a comparative way to unearth Saussurian Semiotics in detail. Rather than thinking of Saussure as a structuralist and Semiotics a mechanical analyzing technique, this article emphasizes what Saussure stressed as ‘difference’ when explaining how signs make sense. It indicates that by figuring the differencing framework of texts, meaning can be unfolded in a comparative way. Saussurian Semiotic, therefore, can be used as a conceptual tool on cultural studies.