我國企業績效評估制度的差異比較－以美商、日商和台商為例

This study examines the differences in the technigues, purposes, effectiveness in performance appraisal systems and organizational culture in three national firms. Thirty-eight American firms, 30 Japanese firms and 92 local firms were surveyed. The results indicated that American firms place more emphasis on communication with employees and rater training, provide more opportunities for employees to discuss performance with their superiors, use appraisal results more on employee training and development, and achieve better results from appraisal systems but give appraisal less frequently. The three different national firms do not differ significantly in organizational culture. The observed differences in the performance appraisal systems in three different national firms may be attributed more to the differences in technical rather than cultural differences. However, cultural characteristics do correlate significantly with efficieny, especially in power distance and employees reactions toward the system. It can be explained that the more the superiors treat their subordinates with equality, sincerity and openness with less close supervision, the more the employees will accept and be satisfied with the system. The results indicated that performance appraisal is popular among three different national firms and the methods of implemantation are much similiar than they are different.