Tobacco is a special monopolization trade, the former performance appraisal system in this trade is focus on the financial index which is easily operated and calculated.

• 烟草是实行专卖管理体制的垄断行业,烟草原有的绩效考核体系主要以可以量化并易于操作的财务指标为主,这容易造成只注重企业的短期经济效益而忽略企业的长期发展战略。