我国已成为了奢侈品的消费大国,因此构建我国消费者奢侈品认知价值的分析框架很有意义。根据归纳,我们认为奢侈品是品质出类拔萃、具有独特文化积淀、顾客认知价值高的产品,它能给消费者带来物质和精神上的享受。本文以菲利普·科特勒的让渡价值理论为基本框架,结合奢侈品的特点,归纳我国奢侈品消费者的认知价值的关键因素。 China has become a big consumer of luxury goods, so it is significant to construct an analytical framework for the cognitive value of consumer luxury goods in China. According to induction, we believe that luxury goods are outstanding quality, with unique cultural heritage, high perceived value of customers products, it can give consumers the material and spiritual enjoyment. In this paper, Phillip Kotler’s theory of transfer value as the basic framework, combined with the characteristics of luxury goods, induces the key factors of the cognitive value of our luxury consumers.