顾客价值作为一种社会活动,它的多样性和主观动态特征导致了企业管理者在识别和选择顾客价值过程中遇到了很大的困难,这个困难促使本文从社会理论和系统科学的视域来重新考察了顾客价值这个概念的社会特征。根据这个特征本文采用了社会理论研究领域的诠释主义和功能主义两种范式来探讨对顾客价值的理解并在此基础上用软系统方法论构建出识别和选择顾客价值的系统方法论 Customer value as a social activity, its diversity and subjective dynamic characteristics led to enterprise managers in the identification and selection of customer value encountered great difficulties, this difficulty prompted this article from the social theory and systems science Reexamined the social characteristics of the concept of customer value. According to this feature, we use two paradigms of interpretation and functionalism in the field of social theory to explore the understanding of customer value. Based on this, we construct a systematic methodology to identify and select customer value based on the soft system methodology