In this paper,the data is collected by issuing questionnaire.Based on mental accounting theory,by using principal component analysis and correlation analysis,this paper systematically studies Chinese university teachers’pay mentality.Based on the study result,two conclusions can be drawn.First,both university teach-ers’economic account and psychic account have stable dimensional structure and coding catalogue.Second, university teachers prefer psychic account.The preference has a direct correlation with the level of monetary compensation.When the level of monetary compensation is under certain level,university teachers prefer prefer psychic account more.But when it exceeds the certain level,the intensity of the preference will gradually weak-en.According to the empirical results,this paper puts forward corresponding suggestions and hopes to provide some valuable guidance for university’s scientifically formulating salary system.%本文基于心理账户的视角，根据问卷调查资料实证检验了中国高校教师的薪酬心理账户。研究结果表明，高校教师具有稳定的薪酬心理维度和目录编码，对学校各类薪酬激励反映出不同的满意度和重要性。高校教师不仅非常看重学校各种津贴补助、教师住房和绩效工资等货币性薪酬，而且也比较注重学校能够提供进修培训及学术交流的机会、加强实验室建设和改善教学办公环境等非货币性薪酬。此外，高校教师要求提高非货币性薪酬的期望意愿与货币性薪酬水平相关，只是在一定的货币性薪酬水平条件下，高校教师才具有强烈的提高非货币性薪酬的意愿；若货币性薪酬超过一定水平，这种意愿强度会逐渐减弱。
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