本研究以美妝保養品為例，探討兩岸消費者產品知覺價值主要影響 因素之差異性，期望藉此提供美妝保養品業者強化行銷管理之參考。本 研究分別蒐集了大陸和台灣各取得206份的有效問卷，總共取得有效問卷 412份。本研究利用敘述統計分析、t檢定、變異數分析及結構方程模式 等方法進行資料分析，研究結果顯示，在台灣方面，美妝保養品顧客的 知覺價值主要受到知覺品質與價格促銷所影響；在大陸方面，知覺價值 主要受到知覺品質與價格-品質關係所影響。此外，兩岸消費者對於美妝 保養品的消費認知上具有部分差異，在内文當中都有詳細之討論。最後， 本研究期望此結果可以提供給美妝保養品業者在經營兩岸美妝保養品之 行銷策略的參考。

The purpose of this study is to explore the difference of main impact factors of consumer perceived value between Taiwan and China for the beauty care products. This thesis expected to provide the industry of beauty care products to enhance the consumer marketing management. This study conducted the questionnaire survey for individual consumers in Taiwan and China, respectively. Each collected 206 valid questionnaires, a total of 412 valid questionnaires. After the data collection, this study utilized the Descriptive Statistics Analysis, t-test, ANOVE and Structural Equation Modeling to analyze. The results showed that the main impact factors of customers’ perceived value of the beauty care products are perceived quality and price promotion in Taiwan. The main impact factors of perceived value are perceived quality and price - quality relationship in China. In addition, consumer awareness of beauty care products in Taiwan and China have the differences. We have a detailed discussion in the context. Finally, it is hope that these findings can be provided to the industry the references for marketing strategies of both sides of beauty care products.