摘要
基于一常见经济案例,研究心理账户对财务认知的影响。发现:人们对经济活动的结果进行损益分析时倾向于选择从特定的立场对资金的流动进行"得"与"失"的编码,将对方的"得"标记成己方的"失",并且容易忽略对方的"失"和己方的"得",从而造成财务认知的错误。通过改变立场可以在一定程度上提高财务认知的正确率。
The present article,based on an economic case study,is aimed at presenting the effects of mental accounting on financial cognition.It displays that a common practice is selectively to encode the flow of the funds in the economic activity as ＂income＂ or ＂loss＂.A partner’s ＂income＂ is marked as one’s own ＂loss＂,and the partner’s ＂loss＂ and one’s own ＂income＂ are usually neglected,therefore misleading financial cognition that can be corrected by right encoding position.
出处
《宁波大学学报（教育科学版）》
2010年第6期46-48,共3页
Journal of Ningbo University(Educational Science Edition)
关键词
行为经济学
心理账户
财务认知
立场
behavioral economics
mental accounting
financial cognition
position
