As a kind of psychological activity in the individuals, families or organizations, mental accounting focuses on economic activity, coding and evaluation. It is of practical significance to explore customer behavior patterns and psychological changes, and improve customer satisfaction through reasonable marketing.

Online enterprises need to pay attention to the perceived value of consumers and enhance overall consumer satisfaction so as to achieve long-term and stable development under the background of economic globalization. Enterprises and organizations obtain complete and accurate personalized demand information of consumers in order to achieve a win-win situation for both consumers and enterprises.

This study focuses on the influencing factors of online shopping satisfaction of consumers in the new environment of online and offline integration, and explores the path dependence and influence of online consumer perceived value and the website features of consumer satisfaction. Based on the theory of mental accounting and consumer behavior, this study combines the Howard-Sheth model with the consumer perception value theory to construct a theoretical framework.

This study extends prior work by using structural equation model to test the effect of perceived value on website features, trust and customer satisfaction from the perspective of mental accounting. It is hoped that this study can provide data reference and theoretical guidance for online enterprises in marketing and knowledge management, in a bid to develop accurate marketing strategies, customer segmentation and differentiated services, improve the operation mechanism of network market and promote online services.