中文摘要：

储蓄是最典型的跨期选择行为，有别于主流经济学的“理性人”假设，心理经济学中的“自我控制”假说为人们的跨期选择行为提供了更好的解释．文中介绍了体现自我控制假说的最新行为生命周期理论及其数学表达形式，结合我国近年居民储蓄存款的发展情况及异常现象9利用自我控制假说中包含的因素——诱惑及心理成本，分析了我国开征的利息税对储蓄存款增长幅度产生的影响，并对利息税开征后储蓄存款增长幅度的异常变动现象作了解释．

英文摘要：

Saving is a typical inter-temporal choice behavior. Apart from the rationality axiom in traditional economics, self-control hypothesis in psychological economics presents a better explanation of intertemporal behaviors. After reviewing the related literatures in saving theory, the paper draw out the mathematical forms of self-control in behavioral life cycle model. Based on the Chinese householder saving development and abnormal event in recent years, the paper makes use of temptation and the mental cost elements in self-control hypothesis, analyzes the impact of interest tax levied in China on the household savings deposits and its reasons, explains the abnormal, event of deposit around that year.