Abstract: Breaking away from a cultural dwarf psychology,research of theory of value in China today should transcend the complex of “westernization and anti-westernization” to form its own independent theoretical discourse.However, the formation of theory of value with Chinese characteristics should be based on the theory of “relation-practice”,analyzing and reflecting all the issues in the field of value by applying ideas of subjectivity.Scientific spirit and proper value neutralization are essential for the researchers to establish rational and healthy value concept.

Key words: research of theory of value, complex of westernization and anti-westernization, subjective method, value appeal