動畫電影不只是一種娛樂性豐富的傳播媒體，同時也是一種藝術的表現，時至今日，不分年齡的廣受歡迎，目前更以文化創意產業的型態在各地區蓬勃發展。
　　本研究欲探討小孩子與成人對於動畫電影消費價值結構分別為何。藉以選擇大眾熟知動畫電影公司：「迪士尼」、「夢工廠」與「吉卜力」之近年來所製作的動畫電影為主；運用「方法目的鏈」理論為研究基礎，透過階梯訪談法，訪談喜歡觀看動畫電影的消費者40名(大人與小孩各20名)，並以內容分析法分類，繪製成階層價值圖(HVM)。
　　本研究結果發現，小孩子對於動畫電影會較注重畫面的視覺呈現，在個人價值方面，傾向「生活的快樂與享受」以及「隸屬感」的價值需求。而成人對於動畫電影會比較注重內容的意涵性，在個人價值方面，傾向「生活的快樂與享受」以及「成就感」的價值需求。
　　本研究最後為動畫製片相關企業在未來動畫創作方面，以及行銷策略方面提出幾點建議：在小孩子部份：(1)加強「視覺效果」的呈現；(2)加強「逗趣幽默」的情節；(3)增加「刺激驚險」的劇情；(4)強化內容的「思考性」(5)加強「隸屬感」的連結。在成人部份：(1)「音樂與內容」的配合；(2)強調「創意及啟發」的學習意涵，增加「成就感」的價值連結；(3)營造「逃脫現實」的虛擬空間；(4)促銷推廣策略建議。

　　Animated film is not only a kind of entertainment media, but an artistic expression. Today, it is popular among people of all ages. Now, it is developing rapidly of a cultural and creative industries type everywhere.
　　In order to explore the consumers love to view animated film that difference of value structures between adult and children. In this study, means-end theory and laddering methodology were employed in interviews with 40 consumers (20 adult and 20 children) who love to view animated film. The results of interviews categorized by content analysis were drawn into Hierarchical Value Maps. By choosing recently popularity animated film which produce by “Disney”, “Dream Work” and “Ghibli studio”.
　　According to our results of this study, we find out that children would focus on what vision presented in the animation. Namely, in the perspective of personal value, they tend to achieve the needs for the fun and enjoyment in life and sense of belonging. However, adults tend to emphasize on the inner meanings of the content and for the attitude toward personal value, they tend to achieve the needs for the fun and enjoyment in life and sense of accomplishment.
　　Finally, this study proposes some suggestions for animation studio and related industries. To child, (1) enhance the “visual effects”, (2) add “humorous” plots, (3) increasing the “excitement and horror” context, (5) enhance the “deeply thinking” context, (5) strengthen the “sense of belonging” link. About adult, (1) “music and context” must connect, (2) highlight “creativity and inspiring”; (3) create the “virtual room” of escape reality, (4) promotion strategy suggestion.

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