神华集团W公司全面预算管理的棘轮效应分析

Ratchet Effect Analysis of Comprehensive Budget Management of Shenhua Group W Company

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。

In this paper, the main index of Year 2012-2014 annual operating budget are selected as the research samples, using budget ratchet effect measure method, to demonstrate whether Shenhua Group W Company＇s budgeting exits ratchet effect. The results show that the ratchet effect exists in Shenhua Group W Company＇s budget, which setting up next budget target based on the previous budget implementation situation. Although this method is simple and effective, its negative effects will affect the budget function, leading to the phenomenon of good performance but suffering punishment.