360度回饋(360-degree feedback) 是一種較為新式的評鑑方式，不但可以應用於訓練發展、績效評估、招募任用等，相較於傳統只有直屬主管評核的方式，它也提供同事、部屬、自己，甚至顧客都有機會對受評者進行評核，因此目前在國內產業界及學術界逐漸風行。
在推行360度回饋時，受評者對於評鑑方式的態度是很重要的，因為它會影響受評者是否接受公司所採行評鑑系統與結果。此外，儘管360度回饋能提供受評者獲得對自己優缺點更加瞭解的寶貴資訊，然而評鑑來源來自多方，難免所收到之評鑑結果與受評者先前所持有的自我概念有相當差距，屆時可能會有負面的效果出現。因此，為了使不同評鑑來源的評鑑結果能被受評者肯定，本研究之目的之一在於探討受評者對此套業務職能評鑑之態度進而改善本身所缺乏的業務職能。希望藉由了解受評者對此系統的態度，針對問題加以改善，以增加施行360度回饋的最大效益。
本研究以國內一家藥廠為例，探討110位受評者對業務人員360度職能評鑑的態度是否受各因素－「自我肯定」、「自他評差異」(包括主管-自評差異、同事-自評差異)、「對評鑑來源評鑑能力的知覺」以及「人際關係」(包括與主管的關係、與同事的關係)－之影響，並探討主管接受「業務主管360度回饋訓練」是否會影響受評者對業務人員360度職能評鑑的態度。
研究發現，「對評鑑來源評鑑能力的知覺」、主管關係、同事關係及主管-自評差異都具有影響，而自我肯定，同事－自評差異及「主管受訓」與否在本研究中並沒有對受評者態度造成影響。本研究在結論中將針對分析之結果提出管理實務上的意涵，以及進一步的後續建議。

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