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中文摘要：
顾客价值的实现是一个动态的发展过程，顾客价值的实现度决定着顾客的满意度；企业的市场和价值导向影响着企业实现顾客价值度的评价和企业实现顾客价值的路径选择。影响顾客价值评价的因素既包括财务收益，也包括非财务收益。实现顾客感知价值最大化是提升服务质量的有效路径。
英文摘要：
The realization of customer＇s values is a dynamic process and the degree in the realization of customer＇s values determines the degree of customer＇s satisfaction. The market and value orientations in TPL finns influence the evaluation of the degree in the realization of customer＇s value and affect the path choices in the realization of customer＇s value. The factors that influence the evaluation of customer＇s value include not only financial proceeds but also non-financial proceeds. The realization of maximum perceived customer＇s value is an effective path to improve the service quality.
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