績效評核在人力資源管理中扮演著重要角色。一方面，對企業組織而言，績效評核是組織內部的控制機制，其評核資料將是決定薪資獎懲、教育訓練、職務調整、與生涯規劃等管理措施的基礎，並藉由這些措施來促使員工調整行為，使其朝向組織目標邁進。另一方面，對員工個人而言，依據績效評核結果所做成的各項人事決策，往往都與員工切身的權益有關，故員工本身會將注意評核過程中的每一環節，並對此一評核系統抱持著高度的關切與期望。然而，由於績效評核系統對於組織與個人所具有的意義並不盡相同，所以實務上，企業採行的績效評核系統與員工期望之間，常會有相當程度的差異存在，導致績效評核系統在推行時，會遭到員工的質疑與抗拒，並使系統效益受到影響。有鑑於此，本研究嘗試採取「期望／實際」差距分析模式，探討實際系統與期望系統之間的可能差距，並分析此差距對於績效評核系統效益之影響。

Performance appraisal plays an important role in human resource management. On the one hand, performance appraisal is a critical internal control mechanism in an organization. On the other hand, the various personnel decisions made in accordance with performance appraisal are concern to the privileges of the employees. However, there frequently exist some obvious discrepancies between the expectation and the reality on performance appraisal systems. This study attempts to adopt an empirical model that examines the discrepancies and then to analyze the essence and effects of performance appraisal systems. In hopes of effectively examining this subject, a total of 369 questionnaires were collected from 41 large enterprises. This study concludes the four important results: (1)There are significant discrepancies between the expectation and the reality, including the purposes, raters, criterions, methods, timing, and feedback of the performance appraisal systems. (2)The employees hope that performance appraisal systems could: pay more attention on the developmental purpose, increase the ratios of self-appraisal and peer-appraisal, emphasize the qualitative and process criterions, inform the content and criterions, release the limitation about the ranking grades, shorten the appraisal intervals, enhance the feedback and the communication channel. (3)There are significant correlation between the discrepancies and the effectiveness. The more obvious discrepancies is measures, the lower the effectiveness of the performance appraisal. (4)The effects of discrepancies on the fairness, acceptability, and satisfaction are relative stronger. The effects of discrepancies on the job involvement, organizational commitment, and turnover rates are relative weaker.

關鍵詞：績效評核; 員工期望; 差距分析

Performance appraisal; Employee’s expectation; Discrepancy analysis