心理预算的产生过程与影响因素

The Formation Processes and Influential Factors of Mental Budgeting

心理预算是指人们从心理上对各项支出设定预算约束,并对各项支出进行追踪的认知过程。小到个体、家庭,大到公司、集团都存在心理预算,所以心理预算的相关问题受到有关学者的持续关注和探讨。心理预算包括设定预算约束和对各项支出进行追踪两个过程。心理预算的影响因素包括支付方式、训练、储蓄目标和个体的收入。未来心理预算的研究应对心理预算的形成机制、影响因素和时间的心理预算等进行探讨。

Mental budgeting is a cognitive process for people to set budgets for categories of expenses and track expenses against their budgets. All organizations, from General Motors down to single person households, have mental budgeting, so relating questions concerning mental budgeting are receiving constant attention and exploration from scholars in this field. This paper first introduces two formation processes of mental budgeting： set budgets for categories of expenses and track expenses against their budgets, then discusses the influential factors of mental budgeting： payment mechanism, training, savings goals and income. Studies in the future should increase researches of the formation mechanism of mental budgeting, influential factors of mental budgeting, and mental budgeting of time.