本研究以六家個案公司當中擔任360度評量受評者角色的366位主管進行問卷調查。研究結果發現,360度評量的成功因素:「整體保密認知」、「評量溝通認知」、「回饋面談認知」與「評量來源能力認知」,均透過「受評者接受性知覺」的中介效果而非干擾效果,對於「工作目標明確性知覺」產生影響。最後根據研究結果,提出實施360度評量的相關建議。The study surveyed 366 managers as the ratees of 360 degree feedback evaluation in 6 companies. The key factors to ratees’ perception of validity- perceptions of confidentiality, understanding, interview feedback, and abilities of raters in 360 degree feedback- affect goal understanding through the mediating effect but not moderating effect of ratees' perceived acceptance. This study also suggest something important about carrying out 360 degree feedback evaluation.