全球企業即將面臨人才短缺的問題，如何找到適合公司且優秀的人才，應該是企業需要思考的發展策略，擁有越多人力資本將會是組織致勝的關鍵。為了能夠瞭解組織中具有高績效及高潛力的關鍵人才，或是發掘隱性人才加以適當的培養與發展成為核心員工，績效考核制度便成為企業人才識別時相當重要的工具。 本研究主要在探討個案公司建立及導入新績效考核制度的過程，從文獻探討中了解績效管理、目標管理及職能的理論根據，用以檢視個案公司績效考核制度的問題，並透過問卷調查了解個案公司員工對於新舊績效考核制度感受的差異，進一步對於新績效考核制度提供建議，可以做為個案公司日後改善的參考，也能做為未來推導至其他海外分公司時的管理依據。 研究結果中發現個案公司的員工對於新績效考核制度構面大多感到認同，唯有與獎酬的連結仍偏向較不滿意的評價，因此降低對於整體績效考核制度的認同程度。因此個案公司除了持續與員工進行溝通與宣導制度內容之外，更應該著重績效結果與人力資源活動的連結，並於下一個完整的績效考核週期再進行研究檢視，確認績效制度的完善程度，以達到最初績效考核制度規劃時的目的。 ;Worldwide enterprises will face the problems of talent shortage in the near future. How to recruit talents who can fit the organization should be considered as company’s prior development strategy. We know human capital will be the key for success of an organization. In order to find out high performance and high potential talents or train and develop employees to be core staffs in the organization, performance appraisal system is the important tool to identify talents. This study is mainly to explore the process of building and implementing new performance appraisal system in company A, examining system problems based on the theory of performance management, management by objectives and competency from literature review, and understanding employees’ feedback toward performance appraisal system by questionnaire survey. The study results will be the suggestions for further improvement and also the management guidelines when company A will implement it to other oversea entities in the future. It was found out that employees felt positive predominantly about new performance appraisal system, only getting negative feedback from the aspect of the connection between appraisal results and reward, so it influenced employees’ recognition to the system. Therefore, company A needs to keep communicate and explain system content with employees, strengthen the connection between appraisal results and reward, and review the process again in the next appraisal cycle. Ultimate goals are to make sure the integrity of system and reach the objectives when appraisal system building and implementation.