「績效_潛能矩陣」(或稱人才九宮格矩陣)是近幾年人力資源發展最常使用、但尚未被充分了解的一項人才評鑑工具。本研究的目的是檢視以工作績效和潛能評估晉升力的程度。經由台灣大陸的企業、各個不同部門,收集了430份有效的主管和部屬的配對問卷。迴歸分析的結果顯示,工作績效和潛能對晉升力有正相關,也更進一步知道潛能比工作績效更能評估員工的晉升力。這樣的研究結果,在管理理論與實務上,都可做為討論的議題。Performance / potential matrix (nine-box matrix) has become one of the most popular and yet least understood human resource development intervention in recent years. The major purpose of this study is to examine the effect of job performance and employee potential on promotability evaluations. Drawing on a cross-organizational sample of 430 supervisor-subordinate valid dyads from Taiwan and mainland China, the regression results indicated that although job performance and employee potential were positively correlated with promotability evaluations, employee potential had stronger effects on promotability evaluations than job performance. Implications for management theory and practice are discussed.