摘   要

DY烟草公司是我国烟草产业的领军企业，肩负着巨大的财务和税务职责。作为地方性的重要国有企业，DY烟草公司尽管外部环境整体上呈现出稳定和好转的趋势，但我国在经济体制改革过程中积累的困难和挑战也逐渐显现，所面对的风险和考验也越来越多。为了满足高品质发展的要求，只有通过科学合理的绩效考核体系，才能有效地激发企业人力资源的活力，进而实现企业的高质量成长和发展目标。

综合应用文献研究、问卷调查、案例分析等方法，本文对DY烟草公司营销中心绩效考核体系现状、存在问题、优化方案及保障措施进行了系统研究。主要研究内容如下：首先，通过收集、整理DY烟草公司及营销中心现行绩效考核体系的有关资料，对其现行绩效考核体系进行了分析；结合问卷调查结果，对营销中心绩效考核体系存在的问题进行了深入解析。其次，提出DY烟草公司营销中心绩效考核体系的优化原则、优化思路及具体要求，基于平衡记分卡对现有业绩评价指标进行优化，从财务、客户、内部管理及学习成长四个维度设计出绩效考核指标体系，构建出绩效考核体系评价模型；运用AHP加权法确定出各指标的权重。最后，应用优化后的绩效考核体系对DY烟草公司营销中心绩效考核效果进行了评估，并对优化前、后的绩效考核结果进行了对比分析；从企业文化、体制机制、人才培训等方面提出了保障措施。

本文研究将助推DY烟草公司的营销中心的业绩和管理水平的有效提高，也将对烟草公司甚至是国有企业的绩效考核体系的改进与优化具有一定的参考价值。

                                              ABSTRACT

DY Tobacco Company is a leading enterprise in China's tobacco industry, shouldering significant financial and tax responsibilities. As an important local state-owned enterprise, DY Tobacco Company, although the overall external environment has shown a stable and improving trend,。The difficulties and challenges accumulated in China's economic system reform process have gradually emerged, and the risks and tests it faces are also increasing. In order to meet the requirements of high-quality development, only through a scientific and reasonable performance evaluation system can the vitality of human resources in enterprises be effectively stimulated, thereby achieving the goals of high-quality growth and development of enterprises.

Based on the systematic review of relevant concepts and theories such as performance appraisal, this article systematically studies the problems, optimization plans, and guarantee measures of the performance appraisal system of DY Tobacco Company's marketing center through the application of questionnaire surveys, case analysis, and other methods. The main research contents are as follows: Firstly, relevant information on the current performance appraisal system of DY Tobacco Company and its marketing center is sorted out, and the current performance appraisal system is analyzed; Based on the results of the questionnaire survey, an in-depth analysis was conducted on the problems existing in the performance evaluation system of the marketing center. Secondly, the optimization principles, ideas, and specific requirements for the performance evaluation system of DY Tobacco Company's marketing center were pointed out. The existing performance evaluation indicators were improved using the balanced scorecard, and a performance evaluation system evaluation model was constructed. The performance evaluation indicator system was designed from four dimensions: finance, customers, internal management, and learning and growth, and the weights of each indicator were determined using the AHP weighting method. Finally, the optimized performance evaluation system was applied to comprehensively evaluate the marketing center of DY Tobacco Company, and the performance evaluation results before and after optimization were compared and analyzed. This study will promote the effective improvement of marketing performance and management level of DY Tobacco Company, and also have certain reference value for the improvement and optimization of the performance evaluation system of tobacco companies and even state-owned enterprises.

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