With deeply reform and open, Chinese economy obtains sustainable and stable growth. High income stratums have been appeared in urban inhabitants during last several years. Emergence of urban high income stratums is closely relative to social and economic system transition. Many factors may be regarded as causes of urban high income stratums rising, but chief reasons can be attribute to 3 factors:foreign investment, private owned enterprise, and income allocating system. The author distributes 500 questionnaires and obtains 362 valid samples by using questionnaire investigating. Total samples are about 642 from shanghai, Shenzhen, Nanjing and Changsha in this study. We can draw some conclusions as follows:(1) Urban high income stratums obtain occupation success with self working and promising. This characteristic is different from traditional richness stratums. Therefore, Urban high income stratums represent new powers, which have opening thought, challenging spirit and adventurous spirit. They all regard private occupation as center of living and long for high income and comfortable living.(2) Urban high income stratums have positive living ideology. Society and economy in the future will be more eptimistic than today in China, but people's living standard maybe not improve because of uneven distribution of wealth, environmental pollution and social unfair.(3) Food expenses of urban high income stratums are 20% of total expenses, which is lower than other inhabitants in China. Education and touring expenses is higher, about 10% of total expenses, than other inhabitants in China. Urban high income stratums think very highly of saving, including invest, which can pay for an accident, child education and pensions.(4) Urban high-income stratums in China have insurance consciousness. Unexpected expenses are main source of private saving, relative help, and social welfare, but social welfare percentage in china is lower than in western developed countries.(5) According to information, money and consumption views, concept of value of urban high-income stratums in China can be divided into 6 types:(a) self-expression of individualism type,(b) controling information and economic services type,(c) overspend consumption type,(d) traditional type,(e) seeking pleasure type, and(f) unmoved type of information effect. In addition, ages, income, education degree and consumption standard have an influence on concept of value.