本研究從交易成本理論保障措施的觀點切入，結合激勵理論的觀點來建構研究架構，比較零售商所提供之優惠性促銷激勵及成效性促銷激勵兩者對消費者知覺價值及購買意願之影響。研究結果顯示，當零售商採用成效性促銷激勵時，無法直接提升消費者的購買意願；但能夠透過提升消費者的知覺價值，進而提升消費者的購買意願。零售商採用優惠性促銷激勵時，會直接提升消費者的購買意願，且採用優惠性促銷激勵策略時，亦可提升消費者的知覺價值，進而提升消費者的購買意願。消費者知覺價值的提升，會提升消費者購買意願。因此本研究發現，採用成效性促銷激勵策略來提升消費者的購買意願，知覺價值是完全中介，而採用優惠性促銷激勵策略來說，知覺價值卻是部分中介效果。

This research starts from the perspective of transaction cost theoretical safeguard measures, combines the perspective of incentive theory to construct a research framework, and compares the effects of preferential promotion incentives and effective promotion incentives provided by retailers on consumers' perceived value and purchase intention. The results of the study show that when retailers use effective promotional incentives, they cannot directly increase consumers’ purchasing intentions; however, they can increase consumers’ perceptions of value and thereby increase consumers’ purchasing intentions. When retailers use preferential promotion and incentives, they will directly increase consumers' purchase intentions, and when preferential promotion and incentive strategies are adopted, they can also increase the perceived value of consumers, thereby enhancing consumers' purchase intentions. The increase in the perceived value of consumers will increase consumers' willingness to buy. Therefore, this study found that using effective promotion and incentive strategies to enhance consumers' purchase intentions, the perceived value is a complete mediation, while for preferential promotion and incentive strategies, the perceived value is a partial mediation effect.