價值觀與生活型態是消費者從事各項消費行為的基礎，透過價值觀及生活型態可以解釋及預測消費者行為，因此對於研究消費者行為是相當重要的基礎主題之一。Rokeach (1973) 認為價值觀是一種持久的信念，這樣的信念使個人或社會對於某些特定的行為模式或是事情的結果產生偏好。Lazer (1963) 將生活型態定義為一種有特性的生活模式，代表某一個群體或社會有別於其他群體之特徵，這些特徵之差異來自於文化、價值觀及資源等綜合影響的結果。過去學者研究消費者的價值觀及生活型態時，多半以單一國家的消費者為主，雖然也有學者比較跨文化的消費者生活型態，但仍以美歐等地之研究居多。因此，本研究藉由交換至法國的機會，於當地進行消費者調查，取得第一手資料，以瞭解當地消費者生活型態及消費價值觀，並與台灣消費者進行跨文化比較。
本研究採滾雪球法抽樣，深度訪談十三位法國消費者及十九位台灣消費者。訪談內容為消費價值觀及生活型態等主題，包括工作與休閒生活、家庭及朋友關係、消費模式及金錢分配方式，並導出相關命題如：台灣人較法國人之價格敏感度高、台灣人較法國人具有品牌意識、台灣人在消費時較法國人具他人導向、台灣人較法國人具投資理財觀、台灣人較法國人重視工作所帶來的金錢滿足以及台灣人較法國人對婚姻關係有較高的期待等命題。
此外，本研究並探討消費價值觀如何具體影響消費者的生活型態及消費模式，透過本研究可發現：價格敏感度高的消費者，會隨著折扣或低價而調整其消費頻率；具他人導向的消費者會傾向購買外顯性的名牌產品，也較易受他人影響而產生衝動性消費行為。
藉由本研究可瞭解兩地消費價值觀及生活型態之差異，廠商進入兩地市場時，可參考本研究結果設計適合當地消費者之行銷策略，以期更貼近消費者需求。

Values and lifestyles can be the foundation of most kinds of consumptions. Therefore, studying values and lifestyles is of importance for marketers to explain and predict consumers’behavior. According to Rokeach (1973), a value is defined as “an enduring belief that a specific mode of conduct or end-state of existence is personally or socially preferable to an opposite or converse mode of conduct or end-state of existence.”As for lifestyle, it is defined as“a distinctive or characteristic mode of living (Lazer, 1963). Past studies concerning values and lifestyles mostly focused consumers in one country. Even though some studies dealed with cross-cultural comparison, they usually compared two or more markets in American and European. Therefore, the purpose of this study is to investigate the lifestyles and consumption values of consumers in Taiwan and France to do a cross-cultural comparison between Taiwanese and French consumers.
Thirteen French consumers and nineteen Taiwanese consumers were interviewed during this study. The interview questions were regarding to lifestyles and consumption values, such as respondents' work and leisure life, relations with family and friends, consumption patterns and the way to allocate money. Some important propositions are derived based on content analysis: Taiwanese consumers have higher price sensitivity, more brand consciousness, higher other-oriented degree and more saving and investment concept than French consumers. Besides, Taiwanese people place more importance on the salary of work and have higher expectation about marriage than French consumers.
Furthermore, this study also discusses how consumption values influence consumers' lifestyles and consumption patterns. It reveals that consumers with higher price sensitivity will adjust their consumption patterns according to discount frequencies. Besides, people-oriented consumers tend to choose prestige brands and have more impulsive consumptions under the influence of friends. The findings of this reseach can provide suggestions to marketers in these two markets to develop marketing strategies corresponding with the values and lifestyles of local consumers.

一、 中文部分
David, Matthew & Carole D. Sutton (民96)，研究方法的基礎 (Social research : the basics) (王若馨、黃郁青、夏媺婷、李怡芳譯)。台北縣永和市：韋伯文化國際。(原作 2004年出版)
李秀娥 (民88)，祀天祭地—現代祭拜禮俗，台北縣蘆洲市：博揚文化。
李竺姮 (民97)，「年輕人的消費價值觀」，國立政治大學企業管理學系研究所碩士論文。
林虹妙 (民95)，「兩岸熟年消費者價值觀與生活型態之比較」，國立政治大學企業管理學系研究所碩士論文。
張澤乾 (民88)，法國文明史，台北市：中央圖書出版社。
鍾韶庭 (民96)，「台灣、德國品牌個性、廣告訴求與消費者價值信念之跨文化比較」，國立政治大學企業管理學系研究所碩士論文。
二、 英文部分
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三、網路資料
法國在台協會—法國外交暨歐洲事務部
http://www.fi-taipei.org/spip.php?article619
東方線上 E-ICP 東方消費者行銷資料庫
http://www.isurvey.com.tw/index.aspx
國際貿易局—中華民國進出口貿易統計 (2011)
http://cus93.trade.gov.tw/fsci/
Strategic Business Insights (SBI) official website
http://www.strategicbusinessinsights.com/vals/presurvey.shtml
Young and Rubicam official website
www.4cs.yr.com