心理账户：理论与应用启示

Mental Accounting: Theory and the Application Inspiration

[心理账户]是人们在心理上对结果（尤其是经济结果）的编码、分类和估价的过程，它揭示了人们在进行（资金）财富决策时的心理认知过程。心理账户的理论成果主要集中在[非替代性]的本质特征以及特殊的心理运算规则，心理账户在各个应用领域的研究成果主要包括：价格感知；行为资产组合理论；行为生命周期理论以及消费预算的研究。未来将在多元化研究方法的基础上，开展跨文化研究，对心理账户的内在心理机制和认知规律深入探讨。

Mental accounting is a psychological process for individuals， households or corporations to code， organize， evaluate， and keep track of economic activities. It revealed the internal cognitive coding process on people's economic decision-making. The theoretic production of mental accounting was non-fungibility and the especial mental arithmetic. The productions on application involved price consciousness， behavioral portfolio theory; behavior lifecycle hypothesis and mental budgeting. It would probe into the mental mechanism and cognitive rule of mental accounting based on more study methods in the future.