權變概念代表著多變的環境下，企業為求生存所必須採行的策略，文獻將此觀念應用在員工績效評估的研究並不多。基於權變觀點，本研究除對績效評估文獻中具有權變觀點之研究作回顧，並從競爭優勢、績效效標、績效模糊性與評估方法等觀念之探討與歸納，再透過個案探討之研究發現，推導出一績效評估設計之權變架構。本權變架構建議，在不同的競爭優勢下，績效評估制度之設計應由上而下，從組織策略推導至人力資源策略，再落實至員工績效評估制度及績效評估方法。
組織在競爭優勢分別為弱勢、強勢與穩定狀態下，其組織策略應分別採行優勢建立、優勢累積與優勢維持策略。為配適不同之組織策略，其人力資源策略應分別採行探索、利用與獲利策略。而不同的人力資源策略在搭配不同的績效評估目的下，應適用不同的績效評估制度；亦即，績效效標應分別偏重個人才能、工作行為與工作成果，以達到為組織價值創造與價值延續的目的。
績效評估的方法最後將取決於績效評估的目的與績效模糊性高低二者所構成的組合。亦即，績效評估的目的若為價值創造，則應較重視員工才能；績效評估的目的若為價值延續，則應較重視員工的工作行為與工作成果。而當績效模糊性較低時,宜採用明確化績效評估方法；反之，當績效資料糢糊性較高時,宜採用數量化績效評估方法。

Contingency view represents the indispensable strategy for businesses to survive in the changeable environment. However, not much such view is found in the literature of employee performance appraisal. This study not only reviews the literature of performance appraisal with contingency view but also developed a contingency framework of employee performance appraisal by summarizing related analysis, including competitive advantage, performance criteria, performance ambiguity and appraisal methods, as well as a case study. The framework suggests that the performance appraisal system should be designed in a top-down sequence from organizational strategy to human resource strategy, performance appraisal system and appraisal methods based on the strength of competitive advantage.
As the competitive advantage is weak, strong and stable, the organization should adopt the strategy of advantage building, advantage accumulation and advantage maintenance strategy respectively. The human resource strategy then should be exploration, exploitation and profit strategy. Under different human resource strategies, the performance appraisal system should vary to fit different purposes. That is, the performance criteria should focus on individual competence, working behavior and outcome to achieve the purposes of value creation and value continuation. The appraisal methods will finally depend on the combination between the purposes of performance appraisal and the degree of performance ambiguity. While competence should be focused when appraisal purpose is value creation, working behavior and outcome are focused when appraisal purpose is value continuation. The qualification-oriented method is appropriate as the degree of performance ambiguity is low. On the contrary, quantification-oriented method is appropriate as the degree of performance ambiguity is high.

表目錄     三
圖目錄     四
第一章 緒論	1
1.1 研究背景與動機	1
1.2 研究目的	3
1.3 研究方法與流程	6
1.4 研究範圍	7
1.5 論文架構	10
第二章 文獻探討	12
2.1 權變觀點在員工績效評估的研究	12
2.2 競爭優勢與策略配合	16
2.2.1 競爭優勢	16
2.2.2 策略配合	17
2.3 員工績效評估制度	21
2.3.1 績效效標	22
2.3.2 績效評估之目的	23
2.3.3 績效資料的特性	25
2.4 員工績效評估方法	27
第三章 個案探討	29
3.1 個案公司及產業概述	29
3.2 實地訪談說明	31
3.3 績效評估制度	31
3.4 績效評估實施概況	33
3.5 個案公司分析	37
3.5.1 A公司之組織策略與人力資源策略	37
3.5.2 A公司之績效評估制度與績效評估方法	39
第四章 員工績效評估設計之權變架構	42
4.1 組織策略配適之人力資源策略	42
4.2 人力資源策略配適之績效評估制度	45
4.3 績效評估制度配適之績效評估方法	47
4.4 績效評估設計之權變架構	52
第五章 結論與意涵	55
5.1 結論	55
5.1.1 理論基礎	55
5.1.2 個案討論	56
5.1.3 權變架構	57
5.2 管理意涵	58
5.3 研究限制	60
5.4 後續相關研究	61
5.4.1人力資源管理領域之其它主題	61
5.4.2績效評估策略之其它相關議題	62
參考文獻	64
中文部分	64
英文部分	65
附錄	72
附錄一：深度訪談大綱	72
附錄二：A公司績效考核表	75
發表論文期刊收錄證明	…77
表目錄

表2.1 權變觀點在績效評估的研究情形……………………………15
表2.2 不同績效效標的資料特性…………………………………………26
表3.1 A公司之組織策略、人力資源策略與績效評估制度…………...41
表4.1 不同競爭優勢下之人力資源策略…………..………………….…45
表4.2 績效評估設計之權變架構…………………………………………54
圖目錄

圖1.1 研究流程圖	8
圖1.2 論文架構	10
圖2.1 組織策略、人力資源策略與員工績效評估制度的關係……………….19
圖2.2 績效評估的制定過程……………………………………………………19
圖3.1 A公司績效評估的流程…………….…………………………………….34
圖4.1 績效評估制度配適之績效評估方法……………………………………49

中文部分
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[2] 	方至民(民92)，企業競爭優勢。台北：前程企管。
[3] 	丘宏昌(民86)，員工績效評估理論及其實務作法之探討，企銀季刊，21(2)，110-115。
[4] 	呂以榮譯，Oppenheim, A. N. 原著，(民91)，問卷設計、訪談及態度量測。台北：六和。
[5] 	林春梅(民91)，筆記型電腦業，產業調查與技術，142，85-95。
[6] 	李長貴(民88)，人力資源管理：組織的生產力與競爭力。台北：華泰文化。
[7] 	李漢雄(民89)，人力資源策略管理。台北：揚智文化。
[8] 	許士軍(民89)導讀，走向創新的組織績效評估，績效評估，杜拉克等著(高翠霜譯)。台北：天下文化。
[9] 	陳向明(民91)，社會科學質的研究。台北：五南圖書。
[10] 	陳海鳴(民92)，管理概論：理論與台灣實證。台北：華泰文化。
[11] 	張火燦(民83)，績效評估的模式與相關理論，人事管理，9，4-7。
[12] 	張火燦(民87)，策略性人力資源管理。台北：揚智文化。
[13] 	張紹勳(民90)，研究方法。台中：滄海書局。
[14] 	張緯良(民88)，人力資源管理。台北：華泰文化。
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