本研究主要研究問題在於探討閱聽人如何評價置入性行銷新聞之社會需要性以及在認知其影響性上是否出現第三人效果。並試圖檢驗閱聽人對自己與對其他閱聽人所受影響產生認知差距的原因與哪些影響因素有關？是否進一步影響閱聽人支持限制置入性行銷新聞？本研究以網路問卷進行調查，共回收315份有效問卷。研究結果發現閱聽人評價置入性行銷新聞傾向負面與傾向正面者約為1比1，並證實閱聽人評價置入式行銷新聞的負面影響存在第三人效果認知差距，亦發現第三人效果認知差距愈強、認為對自己影響越小的閱聽人，會越傾向支持立法禁止置入式行銷新聞。 The present study aimed to examine the evaluation and the third-person effect of product placement in journalism. The hypotheses were proposed to examine the relationships among desirability of content, involvement, social distance, third-person effect and support for restriction of media.A computer-based survey was conducted and 315 respondents completed the questionnaire. The results of this study indicate that about 50% audiences tend to regard product placement in journalism as negative media content, the other 50% audiences tend to regard product placement in journalism as positive media content. Audiences perceive greater negative effects on others than on themselves. In addition, the results also show that ”the third-person perception” and ”perceive effect on self” and are able to predict the support for restriction of this media content.