基于员工心理账户的薪酬激励研究摘要根据社会交换理论，企业是一个以利润为前进动力的机构，其希望用尽可能少的成本来赚取最大的利润，因此企业希望员工发挥最大效能，创造尽可能多的剩余价值，从而获取足够多的利润维持企业运转。而员工作为“社会人”，则需要通过劳动来换取报酬，从而维持基本的生活所需。为了使员工创造更多的价值，企业提出了很多激励方式，薪酬激励则是最为常见和易于运用的一种，相似于心理账户理论追求情感满意最大化，两者的结合是否能够为薪酬激励提供新的研究方向和理论基础？本文通对心理账户与薪酬管理的相关理论结果和文献综述进行归纳和总结，研究其主要特征，与薪酬激励相结合，并设置了三个情景实验，运用SPSS21.0软件对数据进行分析，得出了以下结论：（1）奖励发放的预期参照点低于实际发放时，人们会感到更加“高兴”，当不能发放时，千万不要给员工开“空头支票”。（2）员工都具有损失规避心理，甚至会为了规避这种损失而提高其工作积极性。（3）人们对于同等价值的福利之间会有不同的心理估价。本论文只是从心理账户的相关理论和薪酬激励的相关理论进行结合和总结归纳，若能总结出具体的规律图表则能使结果更加清晰明了。关键词：心理账户薪酬激励方式薪酬激励AbstractAccordingtosocialexchangetheory,enterpriseisaprofit-driveninstitutions,itwantstoproceedwiththeleastpossiblecosttoearnmaximumprofits,companieswantemployeestomaximizeefficiency,createsurplusvalueasmuchaspossible,soastogenerateenoughprofitstomaintainbusinessoperations.Andstaffasthe"social",willrequireworkinExchangeforpayment,soastomaintainabasiclivingneeds.Inordertoenableemployeestocreatemorevalue,enterprisesputforwardmanyincentives,incentivepayisoneofthemostcommonandeasytouse,similartothetheoryofpsychologicalaccountsseektomaximizeemotionalsatisfaction,whetherthecombinationofthetwocanprovideincentivewiththenewresearchandtheory?Paperpassonpsychologicalaccountandpaymanagementofrelatedtheoryresultsandliteraturereviewedforantibodyandsummary,researchitsmainfeatures,andpayincentivephasecombined,andsethasthreeastoriesexperiment,usingSPSS21.0softwareondataforanalysis,obtainedhasfollowingconclusion:(1)awardissuedofexpectedreferencepointsbelowactualissuedShi,peoplewillwasmore"happy",dangcannotissuedShi,dodon'ttoemployeesopen"promises".(2)employeesareloss-aversementality,eveninordertoavoidsuchlossesandimproveitswork.(3)forthebenefitofequalvaluewillbedifferentbetweenpsychologicalevaluation.Thispaper,justfromthementalaccountofrelevanttheoryandincentivepaycombinedandsummarizedtherelevanttheory,ifwecansummarizespecificruleschartisabletomaketheresultsmoreclearly.Keywords:mentalaccountingincentivecompensation目录1.导论......................................................................................................................................11.1研究背景.....................................................................................................................11.2问题的提出.................................................................................................................21.3研究目的与意义.........................................................................................................21.3.1研究目的..........................................................................................................21.3.2研究意义..........................................................................................................22.心理账户的特征对薪酬激励的影响...................................................................................42.1心理...
