中文摘要：

通过对国内外文献的比较研究发现：中西方学者对竞争与利润、市场份额与价格弹性的经验研究结果相悖。中西方学者从跨文化视角出发对这一现象进行了解释。首先,运用独立样本检验（Mann-Whitney U test）方法证明了中西方管理者对竞争的好恶以及产品渗透定价策略本身存在不同的偏好;其次,运用逻辑回归（Binary Logistic）方法发现中西方管理者的文化差异（竞争偏好、集体主义价值取向、对法律和规章的重视程度等因素）与其做出的产品渗透定价决策存在因果关系。

英文摘要：

Comparative studies of native and foreign literatures finds that there exists huge differences between empirical studies of Chinese and Western scholars on competition and profits,market share and price elasticity.This paper tries to explain the differences from cross-cultural perspective.Firstly,by conducting independent samples test（Mann-Whitney U test） it proves there are different preferences of competition and penetration pricing strategies between Chinese and Western managers.Then by using logistic regression method（Binary Logistic） it finds that cultural differences（competitive preferences,value of collectivism,the degree of attention on laws and regulations） between Chinese and Western managers lead to product penetration pricing decision making differences.