跨國企業為因應全球化熱潮與海外公司營運管理之需要，相對外派人員的需求和人數與日俱增，以扮演全球企業成功的中心角色引導企業面對複雜的國際競爭，其工作表現攸關海外企業之成敗，因此有效地管理外派人員是相當重要的。

績效評估是針對個人或團隊的量度（能力、技術、態度、意願和方法等），所量度的是個人或團隊對組織本身的生存與發展的貢獻度。換言之，個人或團隊績效評估的總合值是組織績效的總合值，也等於組織所創造的利益和價值，有好的績效評估制度可促進組織績效目標之達成。

組織績效是根據擬定的近、中與長期組織發展目標方向，建立具體的組織資源管理控制重點，並定期評估其努力成效，再運用評估資訊提供組織和員工工作目標方向和調整的參考依據，以及激勵與能力的改善計劃，組織績效也就是建立組織發展的策略方向和目標。由此觀之，外派人員績效評估制度是跨國企業調整組織績效和指導外派人員績效的主要策略工具。

平衡計分卡乃促使公司的願景與策略能轉化成一套環環相扣之績效衡量指標體系，並強調同時兼顧四大構面（財務、顧客、企業內部流程、學習與成長）。透過平衡計分卡之建置與運作，企業可以使組織和員工之績效評估制度，同時兼顧財務性與非財務性之績效，達成創造企業競爭優勢之終極目的。

本研究瞭解到台商外派人員績效評估制度對企業國際競爭力和組織整體目標有所影響，經由相關文獻和報章雜誌之資料整理，擬出台商外派人員績效評估與組織績效之理論架構，進而以個案訪談方式進行歸納整理與分析，最後提出結論與管理意涵列示如下：
（一）外派人員績效評估制度的第一步驟必須先確立清楚的方向作為組織發展的策略方向和目標。組織績效就是建立組織發展的策略方向和目標，目標應該取得企業和員工的共識並非妥協，是大家有共同的認知和瞭解，以儘速達成共同的目標。
（二）外派人員績效評估制度與獎酬制度之間緊密關係越公開明確，則績效評估制度越具激勵作用。
（三）組織可塑造配合支持績效評估的組織文化，以獲得員工支持而增進推行效果。
（四）組織可重視外派人員的生涯規劃和回任管理，將未來的規劃與外派人員的生涯管理結合，提高外派成功，促使企業創造競爭優勢。
（五）組織可提供外派人員持續學習的機會，使企業員工有一流的表現，就必須不斷施以訓練和培養工作能力，維繫企業永續經營 的推動力。
（六）組織可鼓勵家庭遷移到外派地，提供生活津貼及配套措施，讓外派人員無後顧之憂，以達企業組織與員工雙贏之局面。 （七）組織可調整管控機制來減少因地制宜策略之疏失，同一營運類型的子公司可進行比較，以全公司的總績效成果搭配各項報償措施，才能發揮管理控管的效能。

關鍵字：外派人員、績效評估、組織績效、平衡計分卡

To comply with the demand of globalization and operation management of overseas affiliates, the multi-national corporations are consequently in need of numerous staffs to reside in the overseas affiliates. Most of them have played the key roles to lead the corporations on a successful road to face the complicate competition internationally. Their performance is thus to concern the success of the overseas affiliates. As a result, it is very important to manage efficiently those staffs to reside in the overseas affiliates.

Performance appraisal is to measure the contribution of personal or group to their organization including their capability, technology, attitude, ambition and method. In other word, the total value of personal and group equal to the overall organizational performance and also the benefit/value created by the organization. A better performance appraisal system could urge the organization to reach its target.

The organizational performance is drawn, according to the short, medium and long term developing target of a organization, to set up a concrete control points for organization resource management and also to evaluate the performance periodically. Furthermore, the performance appraisal system could be utilized to provide a reference for the organization and employee’s working target and adjustment; an improvement plan for rewarding and capability. Organizational performance is in fact to set up the strategy and goal of organization development. In view of the above, the performance appraisal system is the major strategic tool for multinational corporations to adjust their organizational performance and instruct the expatriate staffs in the overseas affiliates.

Balanced Score Card (BSC) is to urge the organization’s prospect and strategy to transform to a lock step system of performance measurement. It also emphasizes to consider four sides including financial, customer, internal process and learning/growing. By way of establishing and running of BSC, the enterprises could use the performance appraisal system for organization and employees to consider both financial and non-financial performance to achieve the final target of a better competition status.

According to this investigation, we understood the effect what performance appraisal system for those expatriate staffs made to the enterprise’s competition internationally and integral target of organization. After reviewing the literature, articles on the news and magazine to draw up the framework of performance appraisal of expatriate staffs and organization performance. And then, cases studied by in-depth interview. Finally, to submit the conclusion and management implication as below:

1. The first step of performance appraisal system is to ascertain the guidance for the goal. The organizational performance is to establish the strategy/goal of organization development. The goal means to get a common consensus but not a compromise between employer/employees to reach the common goal in a short time.
2. A clear/open relation between performance appraisal system and reward system for those expatriate staffs will be more effective to motivation.
3. To take the advantage, the organization could create a support culture of performance appraisal and also to get the support from the employees
4. To emphasize the career and returning planning of expatriate staffs to match the organizational future plan. Finally, the organization can get a competitive advantage on the global market.
5. The organization could provide those expatriate staffs a chance for continuous studying. It not only encourages the staffs to upgrade their abilities but also to support the organization’s long-term survive.
6. The organization could encourage the family to move with those expatriate staffs with a complete package of allowance in daily life. It helps the staffs to work without worrying their families and to get a win-win between the employee and the organization.
7. The organization could adjust the control and audit system to avoid the neglect in different locations. However, the branch offices with similar operation type could be audited under the same standard. To utilize the overall organizational performance with reward system, it could then get a better effectiveness of management control.

目 錄

表目錄 Ⅲ
圖目錄 Ⅳ
第一章 緒論
第一節 研究背景與目的 ………………………………………. 1
第二節 研究範圍 ………………………………………………. 4
第二章 文獻探討
第一節 績效評估制度 …………………………………………. 6
第二節 組織績效 ……………………………………………… 22
第三節 台商外派人員績效評估 ……………………………… 32
第三章 研究方法
第一節 研究流程 ……………………………………………… 45
第二節 研究對象 ……………………………………………… 46
第三節 次級資料收集和訪談重點 …………………………… 46
第四章 資料分析
第一節 個案公司基本資料 …………………………………… 53
第二節 個案公司外派人員績效評估制度之推行狀況 ……… 54
第三節 個案公司推行外派人員績效評估制度之影響因素 … 55
第四節 個案組織績效管理方法之推行狀況 ………………… 57
第五節 個案公司外派制度和海外適應之影響因素 ………… 58
第六節 個案公司之母、子公司的管理方法和績效評估制度之差異性 60
第七節 個案公司彙整分析 …………………………………… 61
第五章 結論與管理意涵
第一節 研究結論 ……………………………………………… 68
第二節 管理意涵 ……………………………………………… 70
第三節 研究限制 ……………………………………………… 73
參考文獻 75
附錄一：研究問卷 82
附錄二：訪談綱要 84


表 目 錄

表2.1 績效評估演進史 …………………………………………… 6
表2.2 績效評估目的一覽表 …………………………………….… 10
表2.3 績效評估目的、評估準則、評估方法的關聯性 ………… 11
表2.4 組織因素一覽表 …………………………………………… 12
表2.5 評估者的認知偏差一覽表 ………………………………… 13
表2.6 評估者的特質一覽表 ……………………………………… 13
表2.7 績效評估影響因素與改進之道一覽表 …………………… 15
表2.8 績效評估方法一覽表 ……………………………………… 16
表2.9 企業績效評估制度的差異比較—美商、日商、台商 ……. 21
表2.10 組織績效之衡量指標一覽表 ……………………………… 23
表2.11平衡計分卡之衡量指標一覽表 …………………………… 31
表2.12 學者對外派人員海外適應的觀點 ………………………… 37
表2.13 影響外派人員成功與否之因素 …………………………… 38
表2.14影響外派人員生涯規劃之因素 …………………………… 40
表2.15 績效評估制度之構面因素分析 …………………………… 42
表4.1 個案公司基本資料 ………………………………………… 53
表4.2 個案公司訪談內容之彙總表 ……………………………… 62


圖 目 錄

圖2.1 認知模式下之績效評估程序 ………………………………… 9
圖2.2 績效評估程序 ………………………………………………… 17
圖2.3 績效評估步驟 ………………………………………………… 18
圖2.4 組織績效四大要素關聯圖 …………………………………… 27
圖2.5 平衡計分卡之策略轉變為行動方案的架構圖 ……………… 29
圖2.6 將平衡計分卡當為付諸行動的策略性架構圖 ……………… 29
圖2.7 內部企業程序之價值鏈層面圖 ……………………………… 30
圖2.8 平衡計分卡各層面之因果關係圖 …………………………… 30
圖2.9 跨國企業績效評估程序 ……………………………………… 34
圖3.1 研究流程圖 …………………………………………………… 45

參 考 文 獻

中文部分：

1. 王怡云（1998），「影響台商公司的海外派遣人員適應因素之探討—以派駐美國伊利若諾州為例」，國立中山大學人力資源管理系碩士論文。
2. 行政院大陸委員會（2004），兩岸經濟交流重要指標。
3. 行政院勞委會（1996），台灣中長期熱門與衰退職業報告。
4. 李長貴(1998)， 績效管理與績效評估，華泰出版社，PP.10-12。
5. 李長貴(2000)，人力資源管理組織的生產力與競爭力，華泰出版
社，PP.307-347。
6. 朱道凱譯（1999）， Kaplan & Norton 原著，平衡計分卡:資訊時代的策略工具，臉譜文化。
7. 吳秉恩(1993)，組織行為學，華泰書局，PP.109-119,199-212。
8. 余坤東（1998），「影響績效評估品質之因素探討—認知的觀點」，東吳經濟商學學報第22期，PP.101-122。
9. 吳美蓮、林俊毅（2002），人力資源管理理論與實務，智勝出版社，PP.61-91，PP.325-360。
10. 林佩芬（2001），「派駐大陸管理人員生涯規劃之研究」，國立台灣師範大學工業科技教育學系碩士論文。
11. 洪淑葵（2002），「我國多國籍企業總部支援、派外人員績效評估與人力資源發展關係之研究」，長榮管理學院經營管理系碩士論文。
12. 陳慶安（2000），「績效評估發展趨勢」，人力發展月刊第82期，PP.21-25。

13. 陳彰儀、張裕隆、王榮春、李文銓（2001），「應用傳記式問卷預測派駐大陸員工之外派適應」，應用心理研究第10期，PP.135-166。
14. 張火燦（1993），「績效評估的模式及相關理論（續）」，人事管理，第86期，PP.12-19。
15. 曹國雄、吳雅芳（1996），「我國企業績效評估制度的差異比較—以美商、日商、台商為例」，Chung Yuan Journal Vol.24 No.2，PP.23-34。
16. 黃英忠(1993)，現代人力資源管理，華泰書局，PP.183。
17. 黃英忠（1997），人力資源管理，三民書局。
18. 黃家齊（2002A）， “人力資源管理系統與組織績效-智慧資本觀點”，管理學報 9(3)，PP.415-450。
19. 黃家齊（2002B），“人力資源管理活動與組織績效-員工技能與動機的中介效果” ，人力資源管理學報 2(4)，PP.15-32。


英文部分：

1. Arthur, J.B.（1992），“The Link Between Business Strategy and
Industrial Relation Systems in American Stell Minimills”, Industrial
and Labor Retaliations Review, 45，PP.488-506。
2. Barrick, M. R. & Mount, M. K. (1979)，“The Big Five Personality
Dimensions and Job Performance: A Meta-Analysis”, Personnel
Psychology, 44，PP.1-26。
3. Bird, Allen & Beechler, Schon（1995）, “Links Between Business
Strategy and Human Resource Management Strategy U.S.-Based
Japanese Subsidiaries: An Empirical Investigation.”, Journal of
International Business Studies, 26(1)。
4.Caligiuri, P. M. (1995)，Attitudes of Chinese students in the U. S.
Sociology and Social Research, 58，PP.66-77。
5.Cameron K. (1986)，“Effectiveness as Paradox: Consensus and
Conflict in Conceptions of Conceptions of Organization
Effectiveness”, Management Sciences,，PP. 539-553
6.Campell, J.P., (1977)，“On the Natural of Organizational
Effectiveness” Jossey, San Francisco。
7. Cascio, W. F. (1992)，Managing Human Resources, Productivity,
Quality of Work Life, Profits, McGraw-hill, inc.
8. Cederblom, D. (1982)，”The Performance Appraisal Interview: A
Review, Implications, and Suggestions”, Academy of Management
Review, 7(2)，PP.219-227。
9. Chakravarthy, B.,(1986)，“Measuring Strategic erformance”,Strategic
nagement Journal 7(5)， PP.437-458。
10.Cleveland, J. N., Murphy, K. R. & Williams, R. E. (1989)，”Multiple
Uses of Performance Appraisal: Prevalence and Correlates”, Journal of
Applied Psychology, 74(1)，PP.130-135。
11.Cooper, W. H. (1981)，”Ubiquitous Halo”, Psychology Bulletin, 90,
PP.218-244。
12.Dalton, D.R., William ,D.T., Michael,J.S. ＆ Gordon,J.F. (1980)
“Human, Organization Structure and Performance：A critical Review,”
Academy of Management Review, 5(1)。
13.Delaney, J. M., & Huselid, M. A. (1996)，“The Impact of Human
Resource Management Practices on Perceptions of Organizational
Performance.” Academy of Management Journal, 39，PP.949-969。
14.DeNisi, A. S., Cafferty, T. P. & Meglino, B. M. (1984)，”A Cognitive
View of the Performance Appraisal Process: A Model and Research
Propositions”, Organizational Behavior and Human Performance, 33，
PP.360-396。
15.Dorfman, P. W., Stephan, W. G., & Loveland, J. (1986)，”Performance
Appraisal Behaviors: Supervisor Perceptions and Subordinate
Reactions”, Personnel Psychology, 39，PP.579-597.
16.Flanagan, J. C. (1954)，”The critical incident technique”,
Psychological Bulletin, 51，PP.327-358。
17.Glaskinos, U.M.(1987)，”Cultural and Political consideration in the
introduction of Wester Management technologies: The Mekorot
Project”, Journal of Management Development, 6.3, PP.34-46。
18.Harvey, M. (1997)， “Focusing the international ersonnel performance
appraisal process”, Human Resource Development Quarterly, 8(1),
PP.41-62.
19.Hofstede, G. (1980)，”Motivation, leadership, and Organization: Do
American theories apply aboard ?”, Organizational Dynamics, 22(1)，
PP.42-63。
20.Kaplan & Norton,（1992）， “The balanced scorecard-Measures that
drive performance” Harvard Business Review,，PP.71-79。
21.Latham, G.A., and Napier, N.X.(1989)，”Chinese human resource
management practices in Hong Kong and Singapore: An exploratory
study. In G.R. Ferris and K. Rowland(eds.)”, Research in Personnel
and Human Resources Management, PP.173-199。
22. Maurer, T. J. & Alexander, R. A. (1991)，”Contrast effects in
behavioral Measurement: an investigation of alternative process
explanation”, Journal of Applied Psychology，PP.3-10。
23.McEvoy, G.M. and Cascio, W.F.(1990)，”The United States and
Taiwan: Two different cultures look at performance appraisal In G.R.
Ferris, and K.M. Rowland(eds.)” , Research in Personnel and Human
Resources Management, PP.201-219。
24.Meindl, J. R., Hunt, R. G., and Lee, W. (1989)，Individualism
Collectivism and work values: Data from the United States, China,
Taiwan, Korea and Hong Kong. In G. Ferris, and K. M.
Rowland(Eds.)”, Research in Personnel and Human Resources
Management, 1(1)，PP.57-77。
25.Miller S.M.（1990） “The Strategic Management of Technological
R&D: An Ideal Process for The 1990’s”, International Journal of
Technology Management, 5(2)，PP.153-163。
26.Moore, R. W., and IsHak, S. T. (1989)，”The influence of culture on
recruitment and training: Hofstede cultural comsequence ad applied to
the Asian Pacific and Korea. In G. Ferris, and K. M. Rowland(eds.) “,
Research in Personnel and Human Resources Management, 1(2)，
PP.277-300。
27.Mount, M. K. & Thompson, D.E. (1987)，”Cognitive Categorization
and Quality of Performance Ratings”, Journal of Applied Psychology,
72(2)，PP.240-246。
28.Murphy, K. R., Herr, B. M., Lockhart, M. C. & Maguire, E. (1986)，
“Evaluating the Performance of Paper People”, Journal of Applied
Psychology, 7(4)，PP.654-661。
29.Nkomo, S.M. （1987），“Human Resource Planning and Organization
Performance: An Exploratory Analysis”, Strategic Management
Journal. 8，PP.387-392。
30.Pucik, V.(1985)，Strategic Human Resource Management in a
multinational Firm. In strategic management of multinational
corporations: TheEssentials ed. H.V. Wortzel and L.H. Wortzel, NY:
John-Wiley Press, PP.425。
31.Sahl, R. J. (1990)，”Designing effective performance appraisals”,
Personnel Journal, PP.53-60。
32.Salanick, G. R. & Pfeffer, J. (1978)，”A social information processing
approach to job attitudes and task design”, Administrative Science
Quarterly, 23，PP.224-253。
33.Schneier, C. E., Shaw, D. G. & Beatty, R. W. (1992)，”Performance
Measurement and Management: A Tool for Strategy Execution”,
Human Resource Management, 30(3)，PP.279-301。
34.Seddon, J.(1987)，”Assumptions, culture and performance Appraisal.”,
Journal of Management Development, 6.3., PP.47-54。
35.Shore, L. M. & Thornton III, G. C. (1986)，”Effects of Gender on Self
and Supervisory Ratings”, 29(1)，PP.115-129。
36.Van de ven, Andrew, H. & Ferry,D. L.（1980）， Measuring and
Assessing Organization, NY：John Wiley & Sons。
37.Venkatraman,N. & Ramanunjam,V.(1986)， “Measurement of
Business Performance in Strategy Research : A Comparison of
Approaches”, Academy of Management Review 11(4)。
38.Williams, K. J. (1985)，”The Role of Appraisal Purpose: Effects of
Purpose on Information Acquisition and Utilization”, Organizational
Behavior and Human Decision Processes, 35，PP.314-339。
39.Youndt, M.A., Snell, S.A., Dean, J.W. JR. & Lepak, D. P. (1996)，
“Human Resource Management, Manufacturing Strategy, and Firm
Performance”, Academy of Management Journal, 39(4)，PP.836-866。
40.Zalesny, M. D. & Ford, J. K. (1990)，”Extending the social
information processing perspective: new links to attitides, behaviors,
and perceptions”, Organizational Behavior and Human Decision
Processes, 47，PP.205-246。
41.Zedeck, S. & Cascio, W. F. (1982)，”Performance Appraisal Decision
as a Function of Ratter Training and Purpose of the Appraisal”,
Journal of applied Psychology, 67(6)，PP.752-758。