在多元文化與特有經濟脈絡下，台灣消費文化中之物質主義確實不同於西方之既有概念。因此，本研究主要目的在於發展適用台灣消費價值觀之「台灣物質主義量表」（Taiwanese Materialism Scale, TMS），藉此探討在台灣特有消費文化下之物質主義面貌。量表之最初發展題目共計57 題，在進行項目分析等刪題步驟後，正式之量表題目共計27 題，其中包含「迎合世俗」、「占有愉悅」、「物質滿意」，以及「金錢至上」等四個分量表。在信度檢驗方面，本量表之內部一致性係數為.90；再測信度為.76。在效度檢驗方面，本研究首先以驗證性因素分析探討本量表之建構效度，並進行聚合與區辨效度之檢驗。在效標關聯效度方面，則以Richins與Dawson（1992）所發展之「物質主義量表」進行分析參照。上述檢驗結果均顯示本研究發展量表之信效度皆佳。整體而言，本研究所建構之「台灣物質主義量表」，符合台灣與華人文化之物質主義本質脈絡，且例如「迎合世俗」之概念，確實與西方原有向度建構不同。因此，透過本量表，可有效進行在台灣及華人社會有關物質主義價值觀測量之研究。

The purpose of this study is to develop the Taiwanese Materialism Scale (TMS).
This study reviewed the construct and clarified the concept of materialism in the Taiwanese culture. And then developed the Taiwanese materialism scale. 57 items were built in the original questionnaire. After the factor analysis, item-to-response, and correlation analysis, 27-item scale was developed. It consists of the following four dimensions: “conformity”, “possession pleasure”, “material satisfaction”, and “money first”. The Cronbach's of the scale is .90. Test-retest reliability is .76. After the confirmatory factor analysis, the results showed TMS has stable construct validity. It also has appropriate convergent validity and discriminate validity. The scale built by this study can be applied in measuring the Taiwanese attitudes in materialism.