伴随着经济新常态的到来，烟草行业面临的形势不容乐观：卷烟销售环境越 发严峻、控烟履约要求愈发严格、消费者健康意识逐步增强。为适应经济新常态 的变化，保证烟草行业良好的经济效益和销量税利任务的完成，实现企业成长， 烟草行业的管理体制也需要进一步改进和优化，其中建立符合现代企业制度的烟 草公司绩效考核体系就是优化管理体制的重要工作之一。 近年来，兰州市烟草公司不断改善自身的绩效管理体制，对绩效考核体系进 行了一些探索，然而受到沿袭自计划经济时期的“平均主义”思想的影响，兰州 市烟草公司在经营的过程中，员工普遍没有树立起绩效管理的正确认识，尤其是 稳定的工作、优渥的福利待遇，更是让员工缺失了参与竞争的动力。绩效考核体 系设计不合理、考核指标制定不科学、形式大于内容、结果应用单一等问题使得 绩效考核的激励作用发挥不理想，难以适应市场经济要求。因此，如何优化兰州 市烟草公司绩效管理体系，是当前亟待解决的问题。 本文以兰州市烟草公司绩效考核体系为研究对象，首先介绍了绩效考核的相 关理论基础，回顾了国内外的研究动态和实践经验，然后通过收集二手数据资料、 问卷调查等方式对公司绩效考核体系现状进行了深入分析，找出了其在员工认识 上、指标设置上以及实施应用过程中存在的问题，并对存在的问题进行了原因分 析。在问题诊断分析的基础上，以公司发展战略为切入点，综合运用关键绩效指 标和平衡计分卡等绩效考核方法，通过对公司战略目标层层分解，确定岗位级的 绩效考核指标，采用层次分析加权法确定了考核指标的权重，并从绩效考核主体、 周期、流程以及考核结果应用等方面，对现行绩效考核体系进行了优化设计，最 后结合兰州市烟草公司实际，给出该优化方案顺利实施的保障，在文章结尾部分， 对全文内容进行了总结，并展望了未来的研究方向。 关键词：烟草公司，绩效考核，平衡计分卡，优化方案兰州大学硕士学位论文 兰州市烟草公司员工绩效考核体系优化研究 II STUDY ON THE OPTIMIZATION OF PERFORMANCE APPRAISAL SYSTEM FOR EMPLOYEES OF LANZHOU TOBACCO COMPANY Abstract With the arrival of the new normal of the economy, the situation facing the tobacco industry is not optimistic: the cigarette sales environment is becoming more and more severe, the tobacco control implementation requirements are becoming more and more strict, and the consumer health awareness is gradually enhanced. In order to adapt to the change of economy the new normal, to guarantee the good economic benefit of tobacco industry and the completion of tasks of sales taxes and profits, achieve growth enterprise, the management system of the tobacco industry also needs further improvement and optimization, the establishment conforms to the tobacco companies performance evaluation system of modern enterprise system is one of the important work of optimization management system. In recent years, the Lanzhou city tobacco companies continuously improve their performance management system, the performance evaluation system made some exploration, however, by following the equalitarianism of the planned economy period, the influence of Lanzhou city tobacco company in the process of operation, employees have no set up correct understanding of performance management, especially the stable job, generous welfare benefits, is to let employees lack the competition power. Such problems as unreasonable design of performance appraisal system, unscientific formulation of appraisal index, form greater than content and single application of result make performance appraisal play an unsatisfactory role and difficult to adapt to the requirements of market economy. Therefore, how to optimize the performance management system of Lanzhou tobacco company is an urgent problem. Based on Lanzhou city tobacco company performance evaluation system as the research object, firstly introduces the related theories of performance evaluation, reviews the domestic and foreign research dynamic and practical experience, and then兰州大学硕士学位论文 兰州市烟草公司员工绩效考核体系优化研究 III by collecting the secondary data, questionnaire survey and so on carried on the thorough analysis about the present situation of the company performance evaluation system, find out the index set on the staff, as well as the implementation of the problems existing in the application process, and probes into the problems existing in the analysis of the reasons. In problem diagnosis analysis, on the basis of company development strategy, the integrated use of key performance indicators (kpis) and balanced scorecard performance evaluation method, through to the company strategic target layers of decomposition, determine the post level performance evaluation indicators, using analytic hierarchy weighting method to determine the weights of evaluation indices, and from performance appraisal main body, the cycle, process, and the results of the appraisal application, etc, the current performance evaluation system is optimized design, finally combining the reality of Lanzhou, tobacco companies, the guarantee for the successful implementation of the optimization scheme is given，in the epilogue part, to the full text content are summarized, and prospects the future research direction. Key words：tobacco company，performance appraisal，balanced score card， optimization scheme兰州大学硕士学位论文 兰州市烟草公司员工绩效考核体系优化研究 IV 目 录 中文摘要......................................................................................................I Abstract......................................................................................................II 第一章 绪论................................................................................................1 1.1 研究背景........................................................................................................1 1.2 研究意义........................................................................................................2 1.3 研究思路与方法............................................................................................3 1.4 研究内容与框架............................................................................................4 第二章 绩效管理相关理论概述...............................................................6 2.1 绩效管理相关概念........................................................................................6 2.2 绩效考核工具介绍........................................................................................7 2.3 绩效管理研究文献综述..............................................................................10 第三章 兰州市烟草公司绩效考核体系现状分析.................................13 3.1 兰州市烟草公司概况..................................................................................13 3.2 兰州市烟草公司绩效考核现状..................................................................16 3.3 兰州市烟草公司绩效考核体系存在的问题及原因分析..........................18 第四章 兰州市烟草公司绩效考核体系优化设计.................................26 4.1 兰州市烟草公司绩效考核体系改进的目标和思路..................................26 4.2 兰州市烟草公司的战略导向......................................................................28 4.3 构建兰州市烟草公司绩效考核指标体系..................................................29 4.4 兰州市烟草公司绩效考核流程的完善......................................................40 4.5 兰州市烟草公司绩效考核结果的应用......................................................45 第五章 兰州市烟草公司绩效考核体系实施的保障措施.....................47 5.1 加强组织领导，强化目标管理意识..........................................................47 5.2 完善制度规范，保证体系良好运行..........................................................48兰州大学硕士学位论文 兰州市烟草公司员工绩效考核体系优化研究 V 5.3 营造文化氛围，促进员工凝心聚力..........................................................48 5.4 健全信息系统，提高绩效考核效率..........................................................49 第六章 结论与展望................................................................................. 50 6.1 主要结论......................................................................................................50 6.2 研究展望................................................................................................