可見價值體系是一可欲的行為模式或存在狀態，按其相對的需要性序列而有的持久性組織。此所謂可欲的行為模式或存在狀態，應包涵某種尚未實現，而欲加以追求並予實現的理想狀態。 據此，價值體系可以分兩方面來看：一、價值有其理想面，由於價值總包涵了「應然」的成份，所以在傳統中國文化及其當代變遷中，價值體系都有理想和應然的一面，可以用哲學與人文學的研究方法予以呈現。二、價值有其實證面，價值體系亦表現個人追求目標的實然狀態，須用實證方法加以呈現。傳統中國文化的價值體系以及民國以來的變遷，吾人無法以回溯的方式進行實證研究，僅能以文獻詮釋和歷史重構得之；對於一九四九年以來大陸的價值體系，由於條件所限，非本人所能論述，寄望大陸學者多所著墨。對於當前台灣的價值體系，則有不少的實證成果，可在本文中加以呈現。

The hierarchy of values is a desirable mode of behaviors and state of being, a persistent organization based on the order of its relative necessities. The so-called mode of behaviors and state of being should include some kind of ideal state that is desired and expected to be realized. Therefore, the hierarchy of values can be seen in two ways. First, the hierarchy of values has an idealistic dimension. Since values always contain the elements of probability, in traditional Chinese culture and its contemporary changes, the hierarchy of values has both the idealistic and probable dimensions, which can be presented by philosophical and humanistic methodologies. Second, the hierarchy of values has the positive dimension and also expresses the actuality of individuals' goals, which must be expressed by positive methods. The writer is unable to retrospectively study the hierarchy of values in traditional Chinese culture and its changes since 1911, he can only reconstruct it with history and the interpretation of literature. A discourse on the values of People's Republic of China since 1949, owing to the limited conditions, is beyond the writer's capability, and hopefully the scholars in there can work on it. Regarding the values in Taiwan nowadays, this essay has produced and shown some positive results.