有關顧客價值（customer value）的研究，一般主要分為兩個方面：一個是顧客如何從其購買行為中獲得滿足，並取得價值；另一個則是企業如何在顧客身上獲得最高的價值（與利潤）。這個雙向的議題也就形成了企業與顧客之間的一種雙向選擇過程和博奕。西方學者對顧客價值的定義大多基於從顧客需求（customer needs）的角度出發；也就是說大多數學者都是從消費者感知價值（perceived value, PV）作用為基礎來進行討論。本文試圖總結其他學者研究有關消費者行為學中，價值理論和相關的需求理論，並進一步論證提出如何通過滿足顧客內在認知需要，增加顧客認知價值。同時結合許多澳門的例子做為佐證，並在澳門服務業如何發掘並增加顧客價值方面，提出一些實際的參考。 There are two major core issues regarding customer value research: customer satisfaction and customer value. The bilateral issues involve how company and customer make their decision to each other to maximize customer value or satisfaction. Many studies from western countries start customer value topics based on customer needs theories (ex: perceived value). By discussing several critical theories in consumer behaviour filed, this note probes the ways how companies satisfy customers’ internal needs and increase customers’ perceived value. Some local practical cases from service industry in Macau are also given.