员工心理账户视角的薪酬心理折扣研究

薪酬是企业吸引、激励和保持员工的重要途径。然而,企业支付给员工的薪酬数量是否为员工所客观感知,直接关系到企业薪酬的支付效率。本文从心理账户的理论视角构建了员工薪酬的心理账户结构,并通过对10家企业共338名员工主客观薪酬数据的整合研究,揭示了员工对薪酬感知收入的心理折扣现象,及其在不同所有制形式企业中的差异。研究结果表明:在工资、奖金、法定社保和企业自主福利四类薪酬心理账户中,员工对企业自主福利的心理折扣最大;与外资企业员工相比,国有企业员工对工资和企业自主福利的心理折扣程度都明显更大。本文对企业薪酬支付效率问题的探讨不仅丰富了薪酬领域的理论研究,对企业如何在相同人工成本下提高薪酬的激励效果也有重要实践指导意义。

Psychological Discount on Salary from the Perspective of Mental Accounting

Compensation is an important way for enterprises to attract,motivate and retain employees,but its motivational efficiency is largely determined by employee's subjective perception.In this study,drawing form mental accounting theory,we initiated a concept of pay mental discount(PMD) to reflect the phenomenon in which an employee's perceived amounts of economic compensation is less than his actual income.Using the combination data of objective and perceived pay of 338 employees from 10 enterprises,we empirica...