為瞭解新世代對國軍形象廣告的看法，本研究以廣告溝通效果理論作 為基礎，探討高職學生對形象廣告與國軍的態度。研究採用問卷調查法， 以高職學生共629人為受試者，使用獨立樣本t檢定（Independent Sample t-test)、單因子變異數（One-Way ANOVA)探討人口變項間的差異性，並運 用結構方程模式（SEM)瞭解本研究各構面間的關聯性及中介效果。硏究發 現，受試者對國軍形象廣告中軍人形象的認知程度越高時，其涉入程度及情 緒反應也會愈高；受試者對於廣告的涉入程度愈高及情緒反應愈正向時，也 會產生較好的廣告態度，同時證實涉入程度與情緒反應在軍人形象與廣告態 度間的中介效果。在廣告溝通效果理論中顯示，消費者的廣告態度是影響其 對於品牌態度的重要因素之一，而本研究也驗證了受試者對於國軍形象廣告 有較好的廣告態度時，會對國軍品牌態度產生正向的影響。

To understand how vocational high school students in Taiwan perceive the image advertisements of ROC Armed Forces, this study employs the advertising communication effect theory to explore students’ attitude towards the advertisements and Armed Forces. A survey was conducted in six vocational high schools (N = 629). Data analyses use Independent Sample t test, One-Way ANOVA, and SEM. The result shows a positive association between the degree of consent in the advertisement image and involvement. The degree of consent of advertisement image also has a positive association with emotional appeal. Moreover, the study finds that the higher of involvement, the more positive of emotional appeal towards the advertisement image. In other words，“involvement” and “emotional appeal” have the mediating effect on the degree of consent of advertisement image and the attitude towards Armed Forces. The better of students9 advertising attitude, the better of their attitude towards Armed Forces.