大多數組織的考核系統，缺乏擔責之控制與約束，造成多數考核結果的偏誤。這不但是績效考核失靈的主因，也對後續人力資源管理的影響甚鉅。不同於過去的研究，本研究把焦點放在探討「程序」擔責，對考核者行為產生的影響。另外，試圖驗證參考架構訓練，是否能協助考核者打出更正確的考核結果。最後，本研究整合了考核者動機與能力觀點，了解當考核者同時被要求程序擔責並接受參考架構訓練後，是否對考核品質產生正向的影響。本研究採2(有無承擔考核程序擔責)X 2(考核者訓練)的二因子實驗設計並募集了131名修習組織行為的大學生，對銷售人員進行績效考核。研究結果指出，程序擔責可減緩考核者對考核結果的寬容誤差，並對人際性績效構面之考核正確度有正向顯著的影響。參考架構訓練對各考核構面之考核正確度多有正向顯著的影響。整合考核者之動機與能力觀點，要求考核者程序擔責並接受參考架構訓練後，二者間的交互作用效果對考核正確度亦呈現了正向顯著的影響。最後，本研究針對研究結果進行討論並對後續研究與實務管理提出具體可行的建議。 Most performance appraisal systems lack the force of rater’s accountability. Lacking rater’s accountability leads a lot of rating bias. These results not only affect the function of performance appraisal but also affect the later relevant human resource practices. The main focus of this study is about the relationships between rater’s process accountability , frame of reference training and rating accuracy.One hundred and thirty one raters were assigned to process accountability or no process accountability condition and either to a FOR training or no FOR training condition. Results showed that when raters who were asked to take process accountability,the raters provided less rating leniency compared to raters who were not asked to take process accountability. In training condition, raters who were trained by FOR training provided higher rating accuracy compared to raters who were not trained by FOR training. Process accountability and FOR training both have positive inferences for rating results. The interaction effect of process accountability and FOR training is significant to the rating accuracy.The study results also provide some empirical implications.