Abstract: As an important part of culture, values have been regarded as the core of cross-cultural communication, the spirit of culture, and the motivation and purpose of the decision-making. Cultural differences are always manifested by different values; the main part of a cultural conflict is in fact one of values. International business negotiations are a kind of economic and cultural activities. Therefore, in the process of cross-cultural negotiations, the two parties involved may hold different or opposite values and their behaviors may be somewhat influenced by values. A proper comprehension of different values between the east and the west will help conduct international business negotiations. Based on some previous researches, this thesis will analyze the influence of different values on international business negotiations and some relevant countermeasures from the following  aspects: subjective and objective values, time values, equality values and some other different values existing between the east and the west. 

Key words: international business negotiations; values; differences; countermeasures

摘要：价值观作为文化的重要组成部分是跨文化交际的核心、是文化精神之所在、也是社会决策的动机和目的之所在。文化差异的主要表现形式是价值观差异；文化冲突的主要内容是价值观冲突。国际商务谈判既是一种经济活动, 也是一种文化活动。因此, 在跨文化谈判中，双方会持有不同的价值观,其谈判行为也会因价值观的不同而受到影响。正确认识中西方价值观差异有助于国际商务谈判的顺利进行。本文将在已有研究的基础上，从主客观念、时间观念、平等观念等中西价值观差异分析出发，探讨这些价值观差异对国际商务谈判的影响以及相关应对策略。

关键词：国际商务谈判；价值观；差异；对策