基于心理账户的“95后”大学生薪酬期望探析

Analysis of “Post-95” University Students’ Compensation Expectation Based on Mental Account

将心理账户理论引入人力资源管理领域,通过问卷调查我国不同地区和不同学校95后新生代就业力量的薪酬期望。研究发现我国95后薪酬期望按被重视程度由低到高可分为基本薪酬、绩效薪酬、发展与情感薪酬、社会保障薪酬四类;并在此基础上进一步验证心理账户的三大特征——不可替代性、边际敏感性递减与损失厌恶、参照点影响。研究采用T检验和ANOVA方差分析针对不同类型的95后薪酬期望进行差异比较。结果显示不同性别95后薪酬期望差异显著;北上广深一线城市与其他城市的95后薪酬期望存在显著性差异;985高校与非985高校的95后薪酬期望存在显著性差异。结合实证分析结论,建议企事业单位在对95后的管理中实现招聘激励长远化,薪酬设计灵活化,员工管理人本化。

This study introduces the theory of mental accounting into the field of human resources management and designs a detailed questionnaire to survey the mental accounting of the post-95s’compensation expectations in different regions and universities in China.The empirical results show that China’s post-95 compensation mental accounting can be divided into basic pay,performance pay,development and emotional compensation and social security compensation.The paper further validates major characteristics of mental accounting:irreplaceability,diminishing marginal sensitivity,loss aversion,and reference point effect.This paper uses T-test and ANOVA variance analysis to compare the different types of post-95 compensation expectations.Empirical results show significant difference in compensation expectations of different genders.There are Significant differences in post-95 compensation expectations between first-tier cities and other cities.The compensation expectations of 985 universities and other universities also have significant differences.Based on the conclusions of this research,it is suggested that enterprises should implement long-term recruitment incentives,flexible compensation design and people-oriented management to the post-1995 generation.