一位優秀的管理人員不但能夠激發部屬的潛力,也能對組織產生正向影響,此被視為組織成功的關鍵,近年來,學者與實務界皆建議利用360度回饋的方式進行評估,以協助員工瞭解自己、進行自我才能發展,進而達成組織目標。然而,雖360度評量制度對組織或個人皆有相當大的助益,但在評量制度的設計與執行上,若最終評量結果無法被受評者所接受,受評者便無法透過評量回饋意見或自他評差異來刺激自我才能的發展意圖,以提升工作績效及持續改善。 因此,本研究對象為個案公司中「參與360度評量且擔任受評者角色」的基層及中高階主管,運用因素分析、相關分析、階層迴歸分析等統計方法進行分析,探討影響受評者評量結果接受性知覺及自我才能發展意圖的重要因素。研究結果發現,受評者的「組織信任認知」、「評量來源能力認知」及「回饋建議認知」對受評者的接受性知覺會有顯著影響;「評量溝通認知」對於評量來源能力認知與評量結果接受性知覺間具有干擾效果,高評量溝通認知群組在評量來源能力認知與評量結果接受性知覺間的正向關係較弱;而受評者評量結果接受性知覺在「組織信任認知」、「評量來源能力認知」、「回饋建議認知」及「評量溝通認知」與受評者自我才能發展意圖之間,具有完全及部分的中介效果存在。最後根據本研究的研究結果提出管理意涵與實務運用上的建議。 An outstanding manager who is regarded as the successful key in the organization not only can stimulate the subordinate's potential, also can bring the positive effect to the organization. In recent years, the academia and the enterprise all suggest use 360 degree appraisal to assist ratees in enhancing their abilities, changing their behaviors, and achieving the goals of the business. However, a tool of 360 degree appraisal can help the organization and employee, if ratees perceived neglect acceptance attitude about appraisal system and feedback report, ratees will have lower intention to enhance abilities, change behaviors ceaselessly. The results of the study suggest that “perceived organizational trust”, “perceived abilities of raters in appraisal”, “perceived abilities of feedback” are key factor to ratees’ perceived acceptance attitude. When ratees experience higher “perceived organizational trust”, “perceived abilities of raters in appraisal”, “perceived abilities of feedback and suggestions”, ratees will have higher perceived acceptance attitude. The moderating effect of perceived appraisal communication between the perceived abilities of raters in appraisal and perceived acceptance attitude is found. And ratees’ perceived acceptance attitude to 360 degree appraisal possesses mediator effect between perceived organizational trust, perceived abilities of raters’, perceived abilities of feedback, perceived appraisal communication and ratees’ intention to self development.