心理账户的非替代性及其运算规则

心理账户理论(Mental accounting Theory)由萨勒(Thaler)教授提出，他认为：小到个体、家庭，大到企业集团，都有或明确或潜在的心理账户系统。心理账户有两个最本质的特征：一是非替代性；二是具有不同于经济学的特定运算规则。本文分析了心理帐户非替代性的三种表现，从值函数，得与失的编码规则和参照点效应探讨了心理帐户的特定运算规则。这对解释人的非理性经济行为有重要价值。

The Non-fungibility and Mental Arithmetic of Mental Accounting

Professor Thaler put forward the concept of mental accounting and held that all organizations, from General Motors down to the single person household, have explicit and/or implicit mental accounting system. Mental accounting has two essential characters: non fungibility, and special mental arithmetic. We analysed four forms of non fungibility and explored the special mental arithmetric of mental accounts from the value function,coding rule of gains and losses and reference outcome. Mental accounting plays an important role in explaining human non rational action.