在各式各樣的銷售技巧中，誇張廠商建議價格是一種常見的手法，廠商漫天喊價誇大原始售價，無非是希望能讓消費覺得實際售價低廉且商品值得購買。但在廠商使用這樣的策略時，有些人會察覺到廠商操弄的意圖進而對廠商、商品產生負面的感覺。本研究認為消費者的認知需求程度是參考價格產生效果的重要調節變項，因此，本研究發展兩階段的實驗來探討消費者認知需求高低對其處理價格資訊的影響。研究方式與結果簡述如下： 在第一個階段中研究的是誇張的行銷訊息（誇張的廠商售價）對於認知需求程度不同的消費者的效果差異，以及廠商售價對於消費者的商品態度與購買意願的影響。研究結果發現，認知需求低者較易被廠商宣稱的誇張價格影響其對商品的推估價格，進而對商品產生較佳的態度與購買意願。 在第二個階段中，本研究設計讓已經受到廠商訂價影響的消費者接觸實際售價，探討消費者的認知需求程度對於其操弄意圖推論程度的影響及消費者操弄意圖推論程度對於其最終購買意願與商品態度產生的效果。結果發現，認知需求高的消費者其操弄意圖推論程度亦高，且消費者的操弄意圖推論程度愈高；對於消費者商品態度與購買意願負面的影響也愈大。 / One main concern regarding the use of reference prices in advertisements relates to the possibility of perceived deception due to consumers' reaction towards exaggerated or implausible price claims. This paper examines the moderating roles of an individual level variable-need for cognition (NFC), in influencing consumers’ evaluation of the reference prices in a two-stage experiment. The results support the hypothesized effects of need for cognition and demonstrate that, in the first stage, consumers with a high need for cognition assimilate a smaller portion of the external reference points (ERPs) into their existing internal reference point (IRPs). In addition, for consumers with a low need for cognition, the increasing level of reference price results in positive effects on value perception, brand attitudes and purchase intention. In the second stage, I introduced inferences of manipulative intent (IMI) as a dependant variable. The results suggest that for consumers with a high need for cognition, the greater the discrepancy between their estimated price and real price, the higher level of perceived manipulative intent of advertisers. This leads to negative attitudes toward the advertiser and results in negative effects on brand attitudes and purchase intention. Implications for research and practitioners are discussed.