人力資源部門無法獨立滿足人力資源的相關活動，必須與其他功能單位的直線主管們攜手合作，方能共同完成。所以人力資源主管必須體認到單槍匹馬的作戰模式不再可行，和其他的直線主管形容策略聯盟是最好的作戰方式，一來可以更有效率的達成目標，二來這些直線主管所提供的支援也能消除許多執行上的障礙。 本研究針對人力資源主管與直線主管發放問卷，共回收46家公司，包含94位人力資源主管與89位直線主管，經過配對後，共有33間樣本公司，回收至少一份人力資源主管回卷與直線主管回卷，包含77位人力資源主管及70位直線主管。本研究第一部分探討績效管理流程的四大活動「目標設定」、「績效督導」、「績效評估」及「員工發展」，人力資源主管與直線主管對於落實的認知差異；第二部分則以組織特性「資本來源」及「員工人數」為自變項，四大活動為依變項，探討組織特性對於依變項的影響程度。 研究結果顯示，人力資源管理與直線主管對於落實四大流程具有顯著的認知差異，此外，資本來源—外商企業中將縮減雙方認知差異空間；員工人數達千人以上，人力資源管理與直線主管對落實四大流程的認知差異也愈小。 HR alone can no long fulfill all HR-related activities; they must work with the line, and therefore, it is brilliant to establish strategic alliance with the line because it may do good to task performance and gain support to eliminate potential barriers along the way. This research focuses on HR and line managers. The respondents are from 46 corporations, including 94 HR and 89 line managers. After putting into pairs, there are 33 companies, each of which contains at least one HR and one line managers respondents. Total are 77 HR and 70 line executives. The first section is to examine the perceived difference between HR and the line managers on performance management. Four dimensions are discussed: goal-setting, performance feedback, performance appraisal and employee development. The second section is to put organizational characteristics as independent variable. The findings are there are significantly perceived difference between HR and line executives on performance management. Also, capital source and the number of employees may affect the perceived difference between the two groups.
