Research On The Compensation Motivation Strategy Of The Knowledge Worker Based On The Mental Accounting

In the highly developed science and technology of the moment, worldwide political,economic and cultural advances, these all reveal the era of knowledge economy arrived.Knowledge has become the key competitive factor driving enterprise sustainable development.As the holder of the intellectual, knowledge workers are the main body of enterprise innovation. They are particularly important to the development of enterprises, especially the knowledge-intensive enterprises. Because of relatively backward motivation concept and rigid salary incentive means, although some enterprises have realized the important role of knowledge workers, often to the knowledge workers is heavily engaged but no follow-up incentive policies, resulting in these employees work for lack of motivation, passion insipid,even appear the phenomenon of job-hopping. Knowledge workers, which different from general workers, are more independent and pay more attention to the personal growth and satisfaction o f psychological needs. Only clear the psychological characteristics of knowledge workers and their cognitive laws, then firmly on the basis of these features can make compensation strategy achieve effective incentive.Firstly, this paper reviews the research status of the salary incentive of knowledge workers and the mental accounting, and then puts forward some problems. At the same time,the paper gives a brief introduction to the knowledge workers, the mental accounting theory and the salary incentive theory, which lay the theoretical foundation for the knowledge workers compensation motivation strategy. Secondly, explains the knowledge workers compensation elements, describe the initial screening process of compensation elements.Through theoretical analysis and Delphi method, gets the 26 compensation factors of knowledge workers namely questionnaire survey projects. Again, the article explains that the theory of psychological account is scientific, and through the investigation of the mental accounting of the knowledge workers in some enterprises, finds the accounting classification structure of compensation elements, and provides the basis for the study of the incentive effect of the compensation accounting and the compensation strategy. Then, with the knowledge of mental accounting and utility theory, to enterprise incentive costs as constraint, incentive utility maximization as the goal, the paper constructs the incentive effect model of the singleand multiple compensation accountings, and analyzes and discusses the model. Finally,according to the empirical research of the compensation accounting and the incentive utility model analysis, the corresponding salary incentive principles and strategies are put forward to provide theoretical support for the enterprise knowledge workers.This paper introduces the mental accounting theory, on the basis of psychological cognitive features of the knowledge workers, from the perspective of personality more in line with the knowledge worker incentive, has more practical significance.