摘要
2015年，全国烟草行业上缴财政总额10950亿元，增长20.2%，为国家财政增
收、烟农和零售客户增收都做出了特殊贡献。其中，县级烟草商业企业是烟草行
业发展非常重要的组成部分，作为最基层的经营管理单位，具有十分重要的地位。
作为国有独资的垄断行业，县级烟草商业企业在专卖体制的保护下，取得了
很大的发展。县级烟草商业企业的整体实力也得到了明显增强，业绩不断增长和
发展，为全国烟草业的整体发展和国家财政增收目标的直接实现都起到了决定性
的作用。伴随着我国对外开放程度的不断深入，一些外资烟草企业开始进入我国
市场，这让我国烟草行业的竞争更为激烈。我国的县级烟草商业企业在绩效考核
工作中还存在着一些不足之处，现有的考核体系难以适应新时期县级烟草企业自
身发展的需求。
本文通过对我国县级烟草商业企业绩效评价现状进行研究，了解我国当前县
级烟草商业企业在企业绩效评价体系上的建设水平和特点，分析其中存在问题，
基于目标管理理论与实践，结合我国烟草行业发展的特殊性和当前我国烟草行业
新的发展要求与环境，以临朐县烟草分公司为研究对象，研究在新的竞争环境下，
运用目标管理的方法，提高临朐县烟草分公司的绩效评价管理水平，完善临朐县
烟草分公司的绩效评价体系，为我国其他县级烟草商业企业等企业的绩效评价体
系建设工作，提供一定的借鉴和帮助。
关键词：烟草公司 绩效评价 目标管理RESEARCH ON PERFORMANCE
APPRAISAL SYSTEM OF LINQU TOBACCO
BRANCH COMPANY BASED ON MBO
ABSTRACT
In 2015, the national tobacco industry turned over to the financial total of 1095
billion yuan, an increase of 20.2%, for the national financial income, farmers and retail
customers have made a special contribution. Among them, the county-level tobacco
business enterprises is a very important part of the tobacco industry development, as
the most basic management unit, has a very important position.
As an exclusively state-owned monopolized industry, under the protection of the
monopoly system, the county-level tobacco commercial enterprise has achieved great
development and the overall strength has been increased obviously. The growing
performance and development of the county-level company played a decisive effect for
the national tobacco industry’s overall development and the revenue of the national
finance.With the deepening of China&39;s opening up to the outside world, some foreign
tobacco companies began to enter our market, which makes China&39;s tobacco industry
more intense competition. China&39;s county-level tobacco commercial enterprises in the
performance appraisal work there are still some shortcomings, the existing assessment
system is difficult to adapt to the new era of county-level tobacco enterprises to
develop their own needs.
This paper studies the present situation of performance appraisal of county-level
tobacco commercial enterprises in China, and understands the construction level and
characteristics of current county tobacco commercial enterprises in the enterprise
performance evaluation system, analyzes the existing problems, based on the theory
and practice of management by objective, The specificity of the development of the
industry and the current development requirements and environment of the tobacco
industry in our country. Taking the Linqu County Tobacco Branch as the researchobject, this paper studies the performance appraisal of Linqu County Tobacco Branch
under the new competitive environment Management level, improve the performance
appraisal system of Linqu County Tobacco Branch, and provide some reference and
help for the performance appraisal system of other county tobacco commercial
enterprises.
KEYWORDS ： tobacco company performance appraisal management by
objective目 录
1 绪论...........................................................................................................1
1.1 研究背景..................................................................................................................1
1.2 研究现状..................................................................................................................3
1.2.1 国外绩效管理相关理论研究综述.......................................................................3
1.2.2 国内有关绩效管理体系的研究...........................................................................4
1.2.3 有关目标管理的研究...........................................................................................4
1.2.4 目标管理背景下的绩效管理体系研究...............................................................5
1.2.5 有关烟草企业绩效评价体系的研究...................................................................6
1.2.6 有关基于目标管理的烟草企业绩效评价体系的研究.......................................7
1.3 研究目的及意义......................................................................................................7
1.3.1 研究目的...............................................................................................................7
1.3.2 研究意义...............................................................................................................8
1.4 研究思路及方法......................................................................................................8
1.4.1 研究思路...............................................................................................................8
1.4.2 研究方法...............................................................................................................9
1.5 本文创新点............................................................................................................10
2 相关理论概述.........................................................................................11
2.1 绩效管理相关理论概述........................................................................................ 11
2.1.1 绩效管理的概念界定......................................................................................... 11
2.1.2 绩效管理的功能................................................................................................. 11
2.1.3 绩效管理的目的................................................................................................. 11
2.2 绩效评价相关理论概述........................................................................................12
2.2.1 绩效评价的涵义.................................................................................................12
2.2.2 绩效评价的功能.................................................................................................12
2.2.3 绩效评价的基本程序.........................................................................................13
2.3 目标管理相关理论概述........................................................................................13
2.3.1 目标管理的含义.................................................................................................13
2.3.2 目标管理的特点.................................................................................................14
2.3.3 目标管理的过程.................................................................................................14
3 我国县级烟草商业企业绩效评价体系发展........................................163.1 我国县级烟草商业企业发展现状........................................................................16
3.1.1 全国烟草商业企业发展现状分析.....................................................................16
3.1.2 县级烟草商业企业发展现状分析.....................................................................18
3.2 我国县级烟草商业企业绩效评价体系发展现状分析........................................18
3.2.1 我国烟草商业企业绩效评价体系发展现状分析.............................................18
3.2.2 县级烟草企业绩效评价体系发展现状分析.....................................................19
3.3 我国县级烟草商业企业绩效评价体系中存在的问题........................................20
3.4 县级烟草商业企业绩效评价体系完善对策......................