在競爭激烈的市場上，廠商投入較多的資源於促銷活動中，以吸引消費者的注意力時，消費者如何去解讀相關的促銷訊息進而做出選擇，成為廠商關心的議題。本研究主要在探討產品涉入程度、產品品牌權益、促銷情境與產品折扣深度都會影響消費者促銷知覺價值，其對產品的購買意願有影響；消費者對促銷情境的不同，以及產品折扣深度，會對前述關係產生干擾作用。由本研究結果得知，產品涉入程度、產品品牌權益、促銷情境及產品折扣深度對消費者促銷知覺價值會產生影響；產品品牌權益、促銷情境及產品折扣深度對消費者購買意願會產生影響，而產品涉入程度卻對消費者購買意願無顯著影響。研究結果發現產品涉入程度對消費者促銷知覺價值及購買意願會受到不同的促銷情境的影響，產品品牌權益對消費者促銷知覺價值及購買意願會受到不同的產品折扣深度的影響。

In a gradually competitive market, manufacturers put more and more resources in promotional activities to attract consumers’ attention. Therefore, how to provide promotional information for consumers in order to make choices has become the most important issue for manufacturers. This study explores that level of product involvement, brand equity, sales and product discounts situation will affect the depth perception of the value of consumer promotions, its influence on product purchase intention. The different situations such as consumer promotions, discounts and product depth, the relationship would interfere with the aforementioned effect.The results from this study that the product involvement level, brand equity, sales and product discounts depth situational promotion to consumers will affect the perceived value, brand equity, sales and product discounts depth of the situation on consumer purchase intention will have an impact, product involvement level but then no significant effect on consumer willingness to buy. In addition, the results of this study are that, the degree of product involvement consumers perceived value and purchase intention sales are subject to different promotional situations, product brand equity and perceived value on consumer promotions will be buying a different product discount the depth of impact.