Institutions have four characteristics: 1, which are established according to law. 2. Engaged in public service. 3. Not for profit. 4. Social organizations. Therefore, the tobacco bureau (company) is not a public institution, but a state-owned enterprise. All the staff in the tobacco system, except the State Tobacco Monopoly Bureau, belong to the civil service establishment, and all the staff in the establishment belong to the enterprise establishment, including provinces and municipal bureaus (companies). Institutions and enterprises are very different. Institutions are non-profit organizations that provide public services to the society. The main difference between performance pay in public institutions and performance pay in enterprises lies in the source and guarantee of funds. Enterprise performance pay completely determines the profitability of the enterprise, and it is paid according to the salary strategy and performance appraisal results of the enterprise; And institutions, according to different types of institutions, the source and guarantee of performance pay are also different. The source of performance pay for primary and secondary schools in compulsory education is mainly guaranteed by county-level finance and coordinated by provincial finance, and the central government gives appropriate subsidies to some areas with weak financial resources in the central and western regions and eastern regions.