AI 中文总结
研究心理账户模型，推导其充要非参数条件，刻画纯心理账户等，与理性多阶段预算基准比较，得出阿弗里亚特式条件，使心理账户影响明确可反驳，将其作为可正式反驳的消费组织假设。
AI 中文摘要
我们推导了几种心理账户模型的充要非参数条件。本文对纯心理账户、可分离账户和有标签收入进行了特征描述，并将这些有限理性模型与两个理性多阶段预算基准进行比较。由此产生的阿弗里亚特式条件使心理账户的可观察影响变得明确且可反驳。从这个意义上说，心理账户不被视为对行为的松散描述，而是关于消费组织的一个可正式反驳的假设。
英文摘要
We derive necessary and sufficient nonparametric conditions for several models of mental accounting. The paper characterises pure mental accounting, separable accounts, and labelled income, and compares these boundedly rational models with two rational multi-stage budgeting benchmarks. The resulting Afriat-style conditions make the observable implications of mental accounting explicit and refutable. In this sense, mental accounting is treated not as a loose description of behaviour, but as a formally refutable hypothesis about the organisation of consumption.
