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本文选取神华集团W公司2012—2014年度经营预算主要指标作为研究样本,借鉴预算棘轮效应度量方法,论证神华集团W公司预算编制中是否存在棘轮效应。研究结果表明:神华集团W公司的预算编制中存在棘轮效应,即依据上期预算的实现情况编制下期的预算目标,尽管这种方法简便有效,但其负面效应会影响预算功能的发挥,导致业绩好反而受惩罚的现象。
This article selects Shenhua Group W Company 2012-2014 annual operating budget key indicators as a sample of the study, draw lessons from the budget ratcheting effect measurement method, demonstration Shenhua Group W Company whether there is a ratcheting effect in the budgeting. The results show that there is a ratcheting effect in the budget preparation of Shenhua Group W Company, that is, the budget target of the next period is prepared according to the achievement of the previous budget. Although this method is simple and effective, its negative effect will affect the performance of budget function and result in good performance Instead, the phenomenon of punishment.