「食品安全」是近年來日益受到關注的重要民生議題。本研究以 2014年台灣餿水油事件中的頂新集團為研究對象，援引 Coombs（2007）所提出的情境式危機溝通理論（Situation Crisis Communication Theory， SCCT），以內容分析法探討頂新集團於餿水油事件期間，所採危機溝通策略、媒體所認知的評價和報導差異。并根據上述分析結果，對食品安全議題下企業如何進行危機溝通提出了四方面的建議。

研究發現，頂新集團在此次危機中主要採取順應型的重建策略，儘管如此，由於危機反應不主動、不及時，因應策略不一致、不連貫，且缺乏對自身錯誤的認知和責任承擔，媒體評價仍以負面居多，總體危機溝通成效不理想。研究同時指出，不同報別在報導和評價上存在差異，足見組織與媒體建立良好互動關係的重要性。

Using the research method of content analysis, the study aimed at describing an organizational communication pattern that explains the relationship between crisis communication strategies and media effectiveness. Ting Hsin International Group, which faced serious management crisis during the period of gutter oil incident in 2014 was selected as the case for studying. The results indicate that the organizational communication strategies, mostly of rebuild, had poor communication effects. Besides, it was found that reports and evaluations vary among different media. Based on the findings, some suggestions are established in four aspects for corporate to communicate with the public in a food safety crisis situation.