Abstract：Groups, societies, or cultures have values that are largely shared by their members. The values identify those objects, conditions or characteristics that members of the society consider important; that is, valuable. Every culture has its specific values, which seldom make themselves understood by others. As a result, misunderstandings and conflicts appear which will fail important intercultural communications. This paper aims at giving an analytical comparison of differences between Eastern and Western values based on abundant samples, trying to find out the reasons that cause the differences of values, and give some suggestions on how to deal with different values in intercultural communication. 

Key words：values，differences，Chinese and western cultures 

摘要：每一个团体、社会和文化都有被其成员所分享的价值观。价值观使成员们辨别那些重要的有价值的东西、条件和特质。每一种文化都有着异于其它文化的价值观，并且很难被其他文化所理解。于是，误解和冲突产生了，最终导致跨文化交际的失败。本文在大量举例的基础上对中西方不同的价值观进行比较分析，找出造成不同价值观的根源，并就跨文化交际中如何处理不同价值观提出一些建议。

关键词：价值观，差异，中西文化