現代社會急遽變遷，社會價值觀亦呈現出變化的事實，臺灣、大陸及香港三地之社會背景有其相似與相異之處，因此，當前三地大學生之價值觀問題，頗值得比較研究與分析。本研究採取文獻分析法及問卷調查法，來建立研究架構及衡量三地大學生之價值取向，本研究所發展之「大學生價值觀問卷」，顯示出良好的信度，其效度經由學者專家修正並驗證其內容效度。有效資料透過敘述統計法、t檢定、單因子變異數分析及多重比較之薛費法等統計方法得到以下結論： 在兩性關係上，皆強調兩性工作及兩性地位平等。家庭觀念上，皆有孝順父母的觀念，較無重男輕女的生育觀念。職業觀念上，皆強調團體合作及符合興趣。社會道德上，皆強調助人，遵守規範及公德心，都不同意走後門的觀念。國家觀念上，皆願意為國爭光，但對於移民，卻沒有強烈的意見表達。三地大學生價值觀在某些相關因素項目上卻顯現出不同之特質。

　　　　　With speedy changes in modern society, social values have been transformed. Similarities and differences can be found among Taiwan, Mainland China and Hong Kong in terms of social background. Therefore, the values held by college students in the three regions deserve to be studied and analyzed. Literature analysis and questionnaire survey have been employed to establish research framework and measure the orientation in social values held by college students in the three regions. The questionnaire of college students' values demonstrated a high reliability, it has been modified and verified by experts and scholars with a adequate validity. By means of descriptive statistical method, t-test, One Way ANOVA and Scheffe method for posterior comparisons, the conclusions of this study are obtained as follows: Concerning male-female relation, job equity and status equity is emphasized. Concerning family concepts, filial piety is generally found, with less emphasis on the birth preference of male over female. Concerning vocational concepts, teamwork and interests are emphasized. Concerning social morality, helping others, abiding by regulations, and public morality are emphasized in disfavor of a back-door concept. Concerning national concepts, the willness to struggle for national sake is generally shown while no strong comments are made on immigration. The college students' values based on some related factors revealed the different characteristics.