## 2 Literature Review
### Prospect Mental Accounts Theory  
According to Prospect Theory, the human decision-making process is divided into two stages [32]. The first stage includes the collection and sorting behavior of random events, event results, and related information; the second stage includes the evaluation and decision-making behavior after preprocessing the first-stage events [33]. The first stage of preprocessing mainly includes data integration and simplification. Because different integration and simplification methods will yield different events and combinations, this can lead to irrational behavior in people and the frame dependence effect; this eventually leads to inconsistency in people's final decisions regarding the same problem [34]. Mental accounts refer to the fact that people unconsciously assign wealth to different accounts, for management at a psychological level, and different mental accounts have different bookkeeping methods and mental calculation rules, thus leading to irrational decision-making behavior [35]. Psychological accounts are divided into valence accounts and cost accounts, and each account has its corresponding perceptual reference point and prospect value perception function [36]. Combining these two theories gives rise to the prospect mental accounts theory (P-MA theory), a combined framework. Based on this theory, [PERSON] constructed an evolutionary game matrix of value perception based on valence and cost accounts. They demonstrated the influence of behavioral cost, valence, reference point and risk preference on behavioral decision-making [37]. Based on this research, [PERSON] and [PERSON] conducted an evolutionary game analysis of prefabricated building safety management and PPP project risk management behavior, based on the P-MA theory [38; 39]. On the other hand, [PERSON] confirmed that improving a salary level and miners' risk perception ability was conducive to reducing the incidence probability of HBV in miners, based on an improved cumulative prospect theory (CPT) [40]. These conclusions all confirm the high applicability of the P-MA theory in the process of government control and management of enterprises. In the process of coal mine intelligent construction, the government observed that the efficacy of peer supervision surpassed that of government mandates to cease operations. The underlying cause of this phenomenon is attributable to the errors in wealth decision-making that managers have committed at the psychological level. The regulation of intelligent construction of coal mines based on the P-MA theory, however, utilizes the 'loss-sensitive' property of prospect theory to shift the consequences of safety violations from the expression of 'fine amount' to 'potential mental cost' and utilizes the'segmental assessment' property of psychological accounts to dynamically adjust the regulatory thresholds with the industry average level of intelligence as the reference point. It reconstructed the regulator's value function to amend the linear assumption of traditional cost-benefit analysis, enabling precise intervention of behavior while realizing early warning of risk. To sum up, the research presented in Sections 2.1-2.3 has laid a specific theoretical foundation for the evolutionary mechanism behind the implementation of intelligent con struction in coal mining enterprises. However, the following aspects can still be improved. (i) The existing research is mainly based on the traditional performance income matrix. It does not consider the psychological cost equivalent price factor, so the experimental conclusions may be biased because of the actual production activities. (ii) Previous studies mainly explored the government's regulatory punishment of coal mining enterprises, from the perspective of the punished coal mining enterprises themselves, without considering the spillover effect onto others.