360度回饋(360-degree feedback)是近年來無論在學術界或是實務領域相當受重視的課題，例如回饋來源除了受評者的直屬主管外，同時也讓受評者的部屬、同事、自己，甚至是顧客都能有機會提供不同但相關的資訊。在用途上，360度回饋可應用於訓練發展、績效評鑑、選人任用等，若用於管理才能發展的應用，個人發展目標可藉由360度多源回饋的系統與公司策略相結合，增進管理者的「自我覺察」，進而幫助其規劃未來，提升領導效能。
儘管受評者能經由360度回饋獲得更多瞭解自己優缺點的寶貴資訊，但當評鑑來源多源化，也意謂著受評者所收到之評鑑結果與評鑑前所持有的自我概念有相當差距時，可能對受評者產生影響。而且，在推行360度多源回饋時，受評者對於評鑑方式的態度是很重要的，因為它可能會影響受評者是否接受360度多源回饋評鑑系統與結果。因此，本研究之目的之一在於探討受評者對360度管理才能評鑑之態度，希望藉由了解受評者對360度管理才能評鑑系統的態度，並針對受評者的態度所引發的問題加以改善，使受評者能肯定不同評鑑來源的評鑑結果，進而改善與發展本身所缺乏的管理才能。
本研究以國內一家外商為例，探討其在國內三家化學製造廠，受評者對360度主管管理才能多源評鑑的態度。
在結果方面，本研究發現，對直屬主管、同事評鑑能力的信任是影響受評者態度的最大因素，其次為「人際關係」中與同事的關係（TMX），另外「服務年資」、「自我肯定」、「性別」在本研究中亦對受評者態度造成影響，但影響力相對較弱。而針對分析之結果，本研究在結論中亦提出管理實務上的意涵並針對研究個案之擴大、研究對象之擴大、研究變數之增加、研究主題之擴充，提出進一步研究的建議。

一、 中文部分
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劉岡憬（民87），以360度回饋探討主管人員自他評一致性與領導效能關係之
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