心理预算对支出决策的约束过程和约束空间
The process and confines of mental budgeting constraints on expenditure decisions
摘要
心理预算是约束支出决策的关键因素，区分其作用范围是评估约束效果的前提，但现有文献尚未对其进行系统分析。为明确心理预算对支出决策的约束空间，研究构建了包含认知标签构建、支出识别和预算参考阶段的约束过程模型。研究指出，心理预算系统的约束范围有限、约束条件可塑：那些无法归类到预算账户、未在决策前完成识别，以及效用高于超支边界的支出难以被心理预算约束；决策者可能通过调整支出的归类改变预算约束条件。而且，该系统还具备提升决策效率和收益的双重适应价值。研究完善了心理预算的理论体系，为预算约束下的支出决策动机分析提供了新框架，对个体预算管理、企业营销及公共政策制定具有参考价值。
Abstract
Mental budgeting is a key constraint on expenditure decisions. A prerequisite for accurately evaluating its constraining effect is to delineate its effective boundaries, an issue that existing literature has yet to systematically address. To clarify the constraining confines of mental budgeting, this study constructs a constraint process model comprising three stages: cognitive labeling, expense identification, and budgetary reference. The model posits that the constraining confines of the mental budgeting system is bounded and its constraint conditions are malleable. Expenditures that cannot be categorized into a budget account, are not identified prior to the decision, or possess utility exceeding an overspending boundary tend to escape budgetary constraints. Furthermore, individuals can alter these constraints by flexibly re-categorizing expenses. Beyond constraint, the system also demonstrates dual adaptive value by enhancing both decision-making efficiency and the optimization of benefits (safeguarding long-term gains while maintaining immediate benefits). This research refines the theoretical architecture of mental budgeting and provides a novel framework for analyzing the motivations behind expenditure decisions under budgetary constraints, offering valuable insights for personal financial management, corporate marketing strategy, and public policy design.关键词
心理预算/约束空间/认知标签化/支出决策/心理账户Key words
Mental Budgeting/Constraining Confines/Cognitive Labeling/Expenditure Decisions/Mental Accounting引用本文复制引用
高旭,辛自强.心理预算对支出决策的约束过程和约束空间[EB/OL].(2026-02-20)[2026-02-22].https://chinaxiv.org/abs/202602.00174.学科分类
经济学
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