value judgment

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun A judgment that assigns a value, as to an object or action; a subjective evaluation.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun philosophy A judgment of the rightness or wrongness of something, based on a particular set of values or on a particular value system.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun an assessment that reveals more about the values of the person making the assessment than about the reality of what is assessed