作为广告创意的热门理论,“ROI”理论在中国备受追捧。本文在对该理论进行回顾和评析的基础上,结合当前中国广告业的发展现状,进一步分析了该理论的在现代语境中的缺陷和思想价值,以及人们对它的误解,提出我们需要重新认识“ROI”理论,充分考虑它的具体适用性,是借鉴西方广告理论的基本准则。 As a popular theory of creative advertising, “ROI ” theory is highly sought after in China. Based on the review and appraisal of the theory and the current situation of China’s advertising industry, this paper further analyzes the defects and ideological values ​​of the theory in the modern context and the misunderstanding of it, and puts forward that we need to re- Understanding “ROI ” theory, give full consideration to its specific applicability is to learn the basic principles of Western advertising theory.