Abstract: Value is a criterion which can help people to distinguish good and bad, beauty and ugliness, right and wrong and true and false. Value varies from different counties, which is the main cause of the conflict and misunderstanding in intercultural communication. This paper first introduces different values between China and the west and then deals witht how the values are formed and the elements which make them different, and finally gives some suggestions about how to deal with these differeces in intercultural communication. 

Key words: culture, value,difference

摘要：价值观是帮助人们辨别好与坏、美与丑、正确与错误、真实与虚假等的标准。不同的国家有不同的文化规范价值观念，这种差异是导致中西方思想沟通困难，从而产生误解和冲突的主要因素。认识和掌握跨文化差异对世界文化交流有重要意义。本文先介绍了这种差异在诸多方面的表现，然后阐述了中西方价值观差异的成因，并且对如何处理在跨文化交流中出现的一些问题提出了建议，有助于读者更深入地了解中西方在文化方面的不同。 

关键词：文化，价值观，差异