依據「價值變遷理論」（theory of value change）的觀點，隨著長期的經濟發展，民眾的基本認知將從「物質主義價值」（materialism value）轉而注重「後物質主義價值」（post-materialism value）。迥異於以往文獻採取跨國比較研究，本文嘗試挑選台灣作為單一個案，著重單一國家內部不同地域進行分析。倘若價值變遷理論得以適用於台灣，本文假設，相對於其他非都市地區有較高比例的民眾抱持「物質主義」，在經濟條件較佳、居民教育程度較高的都會地區，應有諸多民眾抱持「後物質主義價值」。其次，本文假設，個別民眾的社會經濟背景將影響其價值態度。為檢驗這些核心命題，作者採用「2005年至2008年『選舉與民主化調查』四年期研究規劃（IV）：2008年總統選舉面訪案」資料，利用「雙變數交叉分析」（cross-tabulation analysis）與「多項勝算對數模型」（multinomial logit model），分析在經濟教育條件較佳的台北都會（台北市和台北縣）與中南部都會（台中市、台南市、高雄市），以及台灣其他地區民眾的價值態度及其影響因素。實證結果印證本文所提出的部分研究假設：台北都會民眾抱持「後物質主義價值」的比例最高，中南部都會的比例次之，相對地，台灣其他地區的居民抱持「物質主義價值」的比例則較高。在社會人口因素的影響方面，數據顯示，教育程度愈高、經濟收入較佳者，其「後物質主義價值」程度愈高，反之亦然；這種趨勢在台北都會和中南部都會尤其明顯。 According to the “theory of value change,” following long-term economic development, the public’s perception gradually switches from “materialism value” to “post-materialism value.” This study examines whether the theory of value change could be applicable to a developing country, Taiwan. Different from the existing literature adopting multinational analyses, this study employs Taiwan as the single case, emphasizing on the research of value change in different regions. This research hypothesizes that in contrast with other counties and cities in Taiwan, there should be a great number of people holding on to post-materialism values in the economic wellness metropolis regions. This research also hypothesizes that individuals’ socioeconomic backgrounds would influence their value attitudes. To test these propositions, I take advantage of “the Taiwan’s Election and Democratization Study: The 2008 Presidential Election” data, using the “cross-tabulation analyses” and “multinomial logit models” to analyze the public’s value attitudes and its influence factors in Taipei municipality (Taipei City and Taipei County), central and southern major cities (Taichung, Tainan, and Kaohsiung cities), and other counties and cities. The findings empirically support part of the research hypotheses proposed in this study: citizens of Taipei municipality holding on to post-materialism values stand a higher percentage, whereas inhabitants of other counties and cities in Taiwan stand a higher percentage in holding on to materialism values. In regard to impacts of the socio-demographic factors, the data show that the higher the education level, the more the household income, the higher the level of post-materialism value will be and vice versa; this type of trend is most noticeable especially in Taipei municipality and central and southern major cities.
