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论文编号：	922
作者编号：	2120072071
上传时间：	2009/5/24 11:22:52
中文题目：	基于员工心理账户的薪酬激励研究
英文题目：	A Study on Incentive Compensat
指导老师：	王健友 副教授
中文关键字：	心理账户 认知机制 薪酬激励 薪<
英文关键字：	Mental Accounting; Intrinsic M
中文摘要：	薪酬激励作为现代企业管理中员工激励的一种主要方式，对于调动员工积极性，发挥人力资源应有价值有着重要的影响。然而在现有薪酬研究领域中，从员工认知角度对薪酬管理进行深入探讨的文献尚属少数，在企业薪酬实践中员工一方的心理认知与态度也常常被忽视。心理账户作为行为金融学的一项重要研究成果，为这一薪酬领域的探索提供了可行的思路与方法。心理账户在本质上是人们在潜意识中对金钱分类、记录、管理、评估的认知过程。本研究就是从这一认知视角出发，从心理账户角度探讨员工对于企业薪酬管理的认知感受。论文在大量文献整理的基础上，对心理账户的核心内涵进行总结提炼，结合企业薪酬管理的理论实践，依据心理账户结构构建薪酬分类模式，揭示员工在内心中是如何对各种薪酬构成要素进行分类、管理和评估的，并由此模式探讨心理账户在企业薪酬管理中的应用途径。本研究主要采用文献研究法、比较分析法两种方法，主要结论包括以下三个方面： 1．员工方与管理方对于薪酬构成要素的认知结果并非完全一致，要使薪酬激励更加精准有效，管理者在薪酬管理中应适当转换角色，了解员工的认知感受，对已有薪酬要素进行再思考定位，从而与员工实际需求相对应。 2．为满足员工个体多方面的薪酬需求，企业在薪酬设计过程中应该尽量注意薪酬构成要素的多样化，覆盖员工的多项心理账户，通过分开获得效用在员工内心产生更高的心理估值，从而达到更好的激励效果。 3．情感账户在中国文化背景下具有特殊的重要性，企业如果能够针对情感账户设计出相应的薪酬福利产品，可以有效地增强员工的企业忠诚度。
英文摘要：	As a major motivation method in modern business management, incentive pay plays an important role in raising staff’s enthusiasm and developing due value of human resources. However, papers discussing compensation from the perspective of individual cognition are still very few, and workers’ attitude doesn’t attract enough attention in business practice. Mental accounting, as a new research achievement in behavioral finance, provides useful ideas and thinking tools for this research. Essentially, mental accounting is a cognitive process in which people classify record, manage and evaluate their money. Therefore discussing workers’ understanding and attitude to enterprises’ compensation management with the help of mental accounting is the topic of this research. This study begins from literature reviewing, summarizing mental accounting’s central meaning, then combining theory and practice of compensation management, classifying compensation components from the perspective of mental accounting, to reveal how workers manage their compensation elements in their mind, at last discuss management inspiration of this research. Through the methods of literature reviewing and comparative analysis, the thesis makes three conclusions: 1. The cognitive results of employees and employers are not completely consistent. To make incentive compensation more effectively, it is necessary for employers to change their character, acknowledge staff’s reconcilement and feelings, and rethink function of compensation components, to meet workers’ real needs. 2. Workers’ compensation needs concern many different parts, enterprises should concentrate on compensation factors’ diversity, covering individuals’ different kinds of mental accounts, so that people will make higher evaluation in their mind, and our management measures shall produce better incentive effects. 3. Relationship expense accounts are especially important under the background of Chinese Culture. If enterprises can design particular compensation factors relate to relationship expense accounts, it will produce irreplaceable efforts in enhancing workers’ corporate loyalty.
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