全球经济一体化直接导致企业间竞争激烈程度的急剧上升。企业不再局限于本国 竞争，而是融入了世界经济的大浪潮。瞬息万变的市场环境、飞速发展的科学技术、 激烈的市场竞争，都要求现代企业必须具备较强的生存能力和发展潜力，对企业经营 管理水平也提出了更高的要求。与其它国家百年企业比比皆是相比，中国企业的寿命 都比较短暂，而且经济效益相对较低，出现这种现象的根本原因就是国内大多数企业 没有企业管理的理念，没有战略的规划，经营企业只注重眼前效益，走一步算一步。 在国外企业飞速发展的时期，国企还是中国市场的主流，改革开放以后，私企逐渐发 展起来，但已远远落后于国外企业的发展水平，在企业经营理念和管理水平上都与国 外企业有着较大差距。转变企业管理理念、探索符合国内企业的经营绩效管理体系已 经到了刻不容缓的阶段。 烟草行业作为国企里面的特殊行业，不但有着国企多年来形成的诸多弊端，还有 着强烈的政策导向性，在国家专卖体制下，面对着国外烟草行业的日益壮大，国内控 烟浪潮的日益高涨，寻求未来的发展出路、真正增强自身实力已避无可避。专卖制度 一定会取消，失去了强有力的保护伞，烟草行业究竟该何去何从？而几乎发挥不了作 用的烟草行业绩效考核制度必然应该被作为首批变革对象。 本文对CD烟草公司经营现状进行了阐述，并对其现行绩效考核制度进行了分析， 找出其存在的不足以及原因。通过对平衡计分卡理论内容的分析与研究，探索其适用 性，最终决定将平衡计分卡战略管理系统引入CD烟草公司，并在此基础上逐步构建 出基于平衡计分卡的CD烟草公司经营绩效评价体系，其中指标的权重是用改进的层 次分析法进行确定的。最后，对绩效考核体系构建过程中存在的不足以及实施过程中 可能出现的问题进行了总结分析，并明确了下一步的研究方向。 关键字：文献研究法；绩效评价；平衡计分卡；层次分析法 CD烟草公司经营绩效评价体系构建研究 II ABSTRACT The integration of the global economy directly leads to a sharp rise in the degree of fierce competition among enterprises. Enterprises are no longer limited to domestic competition, but are integrated into the big wave of the world economy. The fast changing market environment, the rapidly developing science and technology, the fierce market competition require modern enterprises to have strong ability of survival and development potential, and put forward higher requirements for the management level of enterprises. Compared with the hundred year’s enterprises in other countries, the life of Chinese enterprises is relatively short, and the economic benefit is relatively low. The fundamental reason for this phenomenon is that most enterprises in China do not have the idea of enterprise management， no strategic planning, business enterprises only pay attention to the immediate benefits. In the period of rapid development of foreign enterprises, state-owned enterprises are still the mainstream of the Chinese market. After the reform and opening up, private enterprises have gradually developed, but they are far behind the development level of foreign enterprises. There is a big gap between enterprises and foreign enterprises in terms of business philosophy and management level. Changing the concept of business management and exploring a management system that meets the requirements of domestic enterprises have arrived at an urgent stage. As the special industry in the state-owned enterprises, the tobacco industry not only has many disadvantages formed by state-owned enterprises for many years, but also has a strong policy orientation. Under the state monopoly system, it face the foreign tobacco industry's eyeing, and the domestic tobacco control wave is rising, looking for a way out for the future and really enhance our own strength has been inevitable. The monopoly system will be abolished and a powerful umbrella will be lost. Where should the tobacco industry go? The tobacco industry performance assessment system which is almost no effect must become the first batch of reform objects. This paper expounds the operating status of CD tobacco companies, and analyzes its current performance appraisal system, finds out its shortcomings and causes and explores its applicability. Finally, we decided to introduce the balanced scorecard strategic management system into the CD tobacco companies. And on this basis, CD tobacco 河北地质大学硕士学位论文 III companies’ performance evaluation system which is based on the balanced scorecard is gradually constructed. The weight of the index is determined by the improved analytic hierarchy process. Finally, the deficiencies in the construction of performance appraisal system and the possible problems in the implementation process are summarized and analyzed，and clarified the next research direction. Key words: Literature research method; Performance appraisal; Balanced Scorecard; Analytic hierarchy process 河北地质大学硕士学位论文 V 目 录 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 研究方法 ............................................................................................................... 3 1.4 研究主要内容、结构和创新点 ........................................................................... 3 1.4.1 研究内容和结构 ........................................................................................ 3 1.4.2 创新点 ........................................................................................................ 4 第二章 相关理论介绍 ........................................................................................................ 5 2.1 什么是绩效考核 ................................................................................................... 5 2.2 经营绩效评价发展现状 ....................................................................................... 5 2.2.1 国外发展现状 ............................................................................................ 5 2.2.2 国内发展现状 ............................................................................................ 6 2.3 常见的经营绩效评价方法 ................................................................................... 6 2.3.1 360度反馈 ................................................................................................. 6 2.3.2 关键绩效指标 ............................................................................................ 7 2.3.3 杜邦分析法 ................................................................................................ 7 2.3.4 经济增加值 ................................................................................................ 7 2.3.5 平衡计分卡 ................................................................................................ 7 第三章 CD烟草公司经营绩效现状以及影响因素分析 ..................................................11 3.1 国内外烟草发展现状 ..........................................................................................11 3.1.1 国外烟草发展现状 ...................................................................................11 3.1.2 国内烟草发展现状 .................................................................................. 12 3.2 CD烟草公司发展现状 ........................................................................................ 14 3.3 CD烟草公司绩效评价体系的运用情况 ............................................................ 18 3.3.1 考核目的.................................................................................................. 18 3.3.2 考核机构.................................................................................................. 18 3.3.3 考核的时间维度...................................................................