人才發展為現今企業在因應激烈競爭下所必須重視的，而360度回饋評量制度即為透過多源來源之回饋，使得員工能夠透過回饋結果的檢視，促進個人改善與組織成長，在過去相關的研究中，主要著重於回饋與其他各項變數之間關係的探討，而較少有研究進一步對員工在回饋接收之行為反應歷程，作一完整之檢視及驗證；因此，本研究整合過去學者所提出的回饋認知反應模型，將360度評量受評者接收回饋後之認知反應歷程，透過學術上的結構方程模式之分析技術，針對360度評量受評者接收回饋後一連串認知反應歷程模式中變數之關係進行探討，並進一步進行模式之驗證。
本研究以實施360度評量制度之四家個案公司中的314位受評主管為樣本，進行受評者接收評量回饋結果後之問卷調查，研究結果除了驗證本研究模式之適配，也證實了360度回饋評量接收者在接收回饋後，認知反應歷程之中介變數的中介效果之存在，亦即員工個人對於360度評量回饋訊息的認知反應歷程，由知覺回饋來源可信度影響自我改善意圖，必須透過各項中介變數─知覺回饋資訊準確、知覺回饋資訊有用、回饋結果之接受性態度才能達成。而本研究進一步提出相關的管理意涵，提供實務上欲施行360度評量之企業作為未來所要著重與參考之方向。

In order to response the challenging competitive environment, enterprises must focus on talent development nowadays. 360 degree feedback system is through the multiple sources feedback to let employees can overview his/herself, enforce motivation of self improvement and led organization growth. Most of the previous researches examined concurrent relationships between feedback and a variety of other variables but failed to examine the process underlying employees’ behavioral or cognitive response to feedback. This research will generate the feedback process model previous researches addressed and use structural equation modeling(SEM) analysis to examine the feedback process model.
341 managers in four different companies were surveyed after getting the feedback results. The results of research revealed the model generally fit, and also shows that a set of cognitive variable (perceived accuracy of feedback information, perceived usefulness of feedback information, and attitude of acceptance of feedback results) was found completely mediate the relationship between perceived multiple sources credibility and motivation of self improvement. Management implications and recommendation are discussed for companies who will adopt the 360 degree feedback system.

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