Abstract: This article is based on the theory of psychological accounts and selects college students fromeight universities in Yunnan Province as the research sample. Using exploratory factor analysis and cross- sectional analysis methods, this study explores the core characteristics and internal influencing factorsof college students’ psychological accounts. The research findings are as follows: First Firstly, collegestudents’ psychological accounts exhibit a three-dimensional characteristic structure : planning, flexibility,and impulsivity. Secondly, gender, grade level, and income are key factors influencing college students'psychological accounts. Males perform better than females in the planning dimension; fourth-yearstudents show higher impulsive consumption tendencies compared to lower-grade students, reflecting themoderating effect of the socialization process. "Thirdly, income level has a dual impact on college students'psychological accounts. lt is negatively correlated with planning and positively correlated with flexibilityand impulsivity, verifying the dynamic reshaping mechanism of the “ Planning Self-Doing Self” powerstructure. This study breaks through the traditional binary opposition paradigm in psychological accountresearch. It reveals a dynamic balance formed through the mediation of flexibility in the three-dimensionalcharacteristics.

Key words:  college student psychological account, psychological budget, factor analysis