顾客满意度一直是学术界关注的问题，对顾客满意度进行研究有利于企业更加顺利地开展营销活动。从心理账户的视角出发，借鉴其中的参考价格这一概念建立心理账户视角下的顾客满意度模型，并通过分析发现，销售价格对顾客满意度的影响并不是传统的“价格越低、满意度越高”，当顾客购后体验价格低于购前期望价格时，顾客满意度随着销售价格的增加先增加后减小。这一研究发现对于企业的营销实践有着一定的指导意义。%Customer satisfaction has always been a problem concerned by many enterprises,and the study of that is signifi-cantly important for the enterprises to carry out marketing activities and improve enterprise sales profit. From the perspec-tive of mental accounting and the concept of reference price,this study establishes customer satisfaction model in the per-spective of the mental accounting. Through the analysis of the model,it is found that impact of sales prices on customer sat-isfaction does not obey the traditional rule that the lower the price,the higher the satisfaction. When customers’perceived price after purchasing is lower than expected price before purchasing,their satisfaction would first increase and then de-crease with the increasing of selling price. This is an important finding of this study,which has certain guiding significance for the enterprise marketing practice.
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