傳統上績效評估的結果大多只是在決定加薪的多寡，屬於公司的人事、薪資制度的一部份，層次很低。但目前國外有很多國際知名企業已將績效管理焦點，拉長到組織目標管理，而不再只是薪資管理。由此可知，目前國際的標竿企業它們的績效評估重點是在於是否與公司整體的策略及資源相連。如果能將績效評估與組織策略、目標相互連接，績效評估便不會只是加薪的工具，而是公司策略執行的制度之一。
本論文之主要研究目的，在於探討組織內外不同利害關係人對於組織績效指標之認知差異，進而指引企業未來資源分配及管理策略之方向；並研究不同利害關係人對於組織績效指標重要性認知之差異，是否會影響員工行為績效之表現。
本研究之結論如下：
1.不同利害關係人對於組織績效指標重要性認知具有顯著差異
(1).在資產報酬上為股東高於高階主要主管，高階主管高於一般員工。
(2).在員工士氣上為股東高於高階主管，高階主管高於一般員工。
(3).在營業額上為股東高於高階主管，高階主管高於一般員工。
(4).在稅前淨利率上為股東高於高階主管，高階主管高於一般員工。
(5).在吸引人才上為股東高於高階主管，高階主管高於一般員工。
(6).在目標達成率上為股東高於一般員工，一般員工高於高階主管。
2.不同利害關係人對組織績效指標重要性認知與員工對工作表現之影響
(1).不同利害關係人對組織績效指標重要性認知具有差異時，會影響到員工的工作滿足。
(2).不同利害關係人對組織績效指標重要性認知具有差異時，會影響到員工對組織的承諾。
(3).不同利害關係人對組織績效指標重要性認知具有差異時，會影響到員工的忠誠度。
3.不同利害關係人對組織績效指標重要性認知與員工工作行為表現之相關
(1).不同利害關係人對組織績效指標重要性認知與員工工作滿足具有顯著正相關。
(2).不同利害關係人對組織績效指標重要性認知與員工對組織之承諾具有顯著相關。
(3).不同利害關係人對組織績效指標重要性認知與員工忠誠度具有顯著相關。

The result of performance evaluation was used to determine amount or percentage of salary increase traditionally. The system of performance evaluation in general is regarded as the baseline in a company and belongs to a part of HR system. However, lately a lot of worldwide famous organizations place their attention on the performance evaluation and plan not just to enhance their performance but also to reach the targets of the companies by implementing the system. If the idea to combine the performance evaluation and organization strategy and targets is workable, the performance evaluation will be more than a tool of salary increase but rather than a part of company policy.

The main objective of the study is to understand whether there will be different views on the performance within an organization by the different stakeholders, which could have impact on the future resources allocation of an industry and administrative policy. The other is to know whether different opinions on the performance in an organization by the different stakeholders will influence the performance of staff members.

Followings are the conclusion:
1.There is obvious distinction among different views on the performance in an organization by the different stakeholders.
(1) In terms of profit returns, the shareholders regard the performance more important than the senior managers, and the senior managers regard it more than staff members.
(2) In terms of morale, the shareholders regard the performance more important than the senior managers, and the senior managers regard it more than staff members.
(3) In terms of revenue, the shareholders regard the performance more important than the senior managers, and the senior managers regard it more than staff members.
(4) In terms of net profit, the shareholders regard the performance more important than the senior managers, and the senior managers regard it more than staff members.
(5) In terms of employees’ qualification, the shareholders regard the performance more important than the senior managers, and the senior managers regard it more than staff members.
(6) In terms of target achievement, the shareholders regard the performance more important than the senior managers, and the senior managers regard it more than staff members.
2.There will be impact on the performance due to different view on the performance because of different stakeholders.
(1) Different views on the job performance will have influence on the job fulfillment of staff members.
(2) Different views on the job performance will impact the commitment of staff members.
(3) Different views on the job performance will have impact on the loyalty of staff members.
3. There are 3 kind of co-relation to the behaviors of staff members due to different view on the performance index of organization based of different stakeholders.
(1) There is co-relation to the job fulfillment of staff members due to different view on the performance index of organization based of different stakeholders.
(2) There is obvious co-relation to the commitment of staff members due to different view on the performance index of organization based of different stakeholders.
(3) There is obvious co-relation to the loyalty of staff members due to different view on the performance index of organization based of different stakeholders.

第一章　緒論
第一節　研究背景與動機1
第二節　研究問題4
第三節　研究目的5
第四節　研究範圍6
第五節　論文架構7
第六節　研究流程8
第二章　文獻探討
第一節　利害關係人9
第二節　組織績效指標之衡量17
第三節　組織績效與員工工作滿足感之關連23
第三章　研究設計與研究方法
第一節　研究架構34
第二節　研究假設35
第三節　研究設計36
第四節　統計分析方法37
第五節　問卷設計39
第六節　問卷回收與樣本結構40
第四章　研究結果
第一節　各構面統計資料分析44
第二節　因素分析及信度檢定48
第三節　不同利害關係人與組織績效在各構面
之差異分析55
第四節　組織績效與其他構面間之相關分析59
第五節　不同利害關係人對組織績效指標重要
性認知差異與員工工作表現構面間之
迴歸分析62
第五章　結論與建議
第一節　研究結論65
第二節　建議71
第三節　本研究之貢獻73
第四節　研究限制74
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