Tobacco Industries Performance Evaluation System Based On BSC's In JS

System of tobacco makes the huge effect in economic of country. It gets8649.39hundred million taxes and faxes from industry and commerce, and industry taxes and faxes is5999.53hundred million, which shares of national finance (117210hundred million) for5.12%.The reason is that tobacco is at a monopoly position.As one of system of tobacco, the present performance evaluation system of JS Tobacco Industry Co.,Ltd. the main content of which are three indicators:performance of the economy, the state-owned assets management and innovation, covers the main areas of the tobacco industry production operation. However, there are some problems in the application of the indicators, e.g. mixing up the profits and taxes, and paying more attention to the financial indicator. It is not conducive to enhance the competitiveness and the comprehensive development of the enterprises.This paper, firstly, it comprehensively reviews the theoretical achievements about business performance evaluation system and introduces the stated-owned enterprises’ practice of this theory at home and aboard. Then, considering the actual situation and development trend of domestic and foreign tobacco enterprises, this paper analyzes the performance evaluation system of JS Tobacco Industry Co.,Ltd., and points out the shortcomings of the existing system. At the same time, it screens the performance evaluation indicators applying the basic principles of the Balanced Scorecard, and gives weight to the evaluation indicators using the AHP. In this way, it builds a performance evaluation system which meets the needs of the development of JS Tobacco Industry Co.,Ltd.. Finally, taking the JS Tobacco Industry Co., Ltd. as an example, this paper makes an empirical analysis of the new performance evaluation system by making full use of its yearly operation data since it is founded in2003.By empirical analysis, the following conclusions have been gotten. Empirical analysis demonstrates that the performance evaluation system of enterprises this paper referred to fits the tobacco enterprises managing targets well. It will help overcome insufficiency of the exiting evaluation system, clear targets of production and standardize operating activities of tobacco enterprises; it will generally bring practical meaning to the improvement of tobacco operating performance and maintenance and increase the value of state property.