在國際人力資源管理研究領域中，合適的人力資源管理制度與措施在跨國投資過程中有助於跨國公司控制其海外子公司運作，進而改善其整體工作績效，有效的管理員工的績效考核與管理為主要的機制之一。有效的管理控制員工的績效考核與管理可以協助跨國企業達成多項目標。
本研究選擇電子業與傳統行業為研究產業，以國內本土企業及外資在台企業及在中國大陸地區投資之子公司的為研究對象，首先以個案研究方法整理與分析這些企業現行之績效管理制度之特色。並以問卷調查瞭解這些個案公司績效管理制度執行成效，藉以瞭解兩岸經營管理之最佳模式。
除績效管理成效探討外，也將研究大陸地區本土員工績效管理的偏好，故針對兩岸員工偏好的差異進行實證分析，以增進台商在大陸投資的經營績效。本研究主要發現如下：
(1) 績效管理將績效管理活動劃分成六構面加以研究分析發現，績效管理活動在台灣地區母公司與大陸地區子公司間，對績效管理之成效呈正相關的僅有「目標設定」及「與績效付薪結合」兩構面，而「績效回饋」顯現出負相關影響，其他「績效目標參與」、「訓練發展規劃」、「績效評估的公正」等無顯著差異。
(2) 員工對績效管理的偏好，結果顯示大陸地區員工對參與績效目標設定之接受度明顯高於台灣地區員工，其他構面均無顯著差異存在。顯示海峽兩岸員工對績效評核指標之偏好、正式績效的面談、多元評核接受度、績效獎勵的方式與台灣地區員工是一致的且無差異。

None

一、中文部份
王忠宗 (2001) ，目標管理與績效考核---企業與員工雙贏的考評方法，台北:日正企管顧問股份有限公司。
李誠 (2001) ，高科技產業人力資源管理，台北:天下遠見出版股份有限公司
李長貴(1997)，績效管理與績效評估，台北:華泰文化事業股份有限公司
何永福、楊國安(1993)，人力資源策略管理，三民書局
邱天欣(2002)，績效管理，台北:美商麥格羅希爾國際股份有限公司,台灣分公司
黃同圳(1997) ，『大陸台商人力資源管理』，台北：風和出版有限公司。
黃同圳(2000) ，『績效評估與管理』,人力資源管理的12堂, 台北:天下文化,頁105-138。
黃同圳(2002) ，『人力資源管理策略─企業競爭優勢之新器』,人力資源管理的12堂, 台北:天下遠見出版股份有限公司。
黃英忠(民78)，現代人力資源管理，台北：華泰文化事業有限公司。
吳雅芳(1997)，企業績效評估制度、成效與文化特徵差異之研究―以國內美商、日商與台商企業證實,私立中原大學企業管理研究所為出版之碩士論文。
吳家聲、陳奇信(1993)，「員工對績效評估態度與工作績效之關係」，國科會專
題研究計畫。
李安麗(2000)，不同國際企業績效管理制度與成效之比較研究,國立中央大學人力資源管理研究所未出版碩士研究論文。
陳人豪(2001)，兩岸員工工作價值觀與工作特性對工作態度之影響,國立中央大學人力資源管理研究所未出版碩士研究論文。
陳國嘉 (2001)，績效管理：全面提升利潤的評估制度，台北:書泉出版社
陳照明 (1994)，目標管理:如何設定「好目標」及有效達成，台北:世茂出版社
陳立誠 (1995)，績效評估方法與員工態度：以發展個案單位績效評估方法進行
個案研究。
袁國森(1997)，績效評估中程序公平及分配公平認知對員工對工作績效評估態
度之影響：以中華電信某分公司為例
曹國雄、吳雅芳(1996)，『我國績效評估制度的差異比較―以美商、日商和台商為例』,中原學報,第24期,頁23-24。
曹國雄(1999)，『台商公司與大陸子公司員工對績效評估制度反應差異比較研究』,中原學報,第27,頁13-23。
張火燦 (1996)，策略性人力資源管理，台北:揚智出版社
鮑惠明等 (1998)，績效發展，台北:科技圖書股份有限公司
鄭瀛川、王榮春、曾河嶸(1997)，績效管理，台北：世台管理顧問股份有限公司。
鍾梁權 (2002)，組織文化與績效評估制度之關聯性研究-以台灣地區資訊服務業為例，國立台灣科技大學管理研究所出版碩士研究論文。
簡建忠 (2001)，人力資源發展，台北:五南圖書出版股份有限公司
羅業勤 (1998)，績效管理：專業經理人手冊，台北:羅業勤出版
張舒雄 (2003)，兩岸員工工作價值觀、工作特性與人力資源管理模式認知對工
作滿足影響之研究
二、英文部份
Adams, J.S (1965).Inequity in social exchange. Advance in Experimental Social Psychology, Vol.2, New York: Academic Press, pp.267-299
Alpander, G. (1982). Human Resources Management Planning. New York: AMACOM
Armstrong, M and Baron, A .(1998), Performance Management, London: IPD House.
Armstrong, M and Murlis, H.(1994), Reward Management: A handbook of remuneration strategy and practice,3rd edn. London, Kogan Page.
Bacal, R.(1999), Performance Management, McGraw-Hill
Bernardin, H. J. (1979). A study to identify feasible appraisal systems for employees
of the U.S. Geological Survey, Final Technical Report to the U.S. Geological
Survey.
Bevan, S. & Thompson, M. (1992). Performance management in the UK, London:
IMP.
Bjorkman, I. And Lu, Y.(1999 a),A Corporate Perspective on the Management of Human Resources in China : Journal of World Business, 34(1), 16-25
Bjorkman,I and Lu,Y.(1996b).”The management of Human Resources in Chinese-Western Joint Ventures.” Joural of World Business, 34(3), 306-324
Bretz, R. D. Jr., & Milkovich, G. T. (1990). Performance appraisal in large
organizations: Practice and research implications (work paper), Ithaca, New York: Center for Advanced Human Resource Studies, Cornell university.
Burke, R.J., Weitzel, W., & Weir, T.(1978).Characteristics of effective employee performance review and development interviews: Replication and extension. Personnel psychology, 31, 903-919
Carroll, S. J., & Sceneier, C. E. (1982). “Performance appraisal and review systems”,
Scott, Foresman & Company.
Casio, W. F. (1991). Applied psychology in personnel Management (4rd), NJ:
Prentice-Hill.
Casio, W. F. (1998). Applied psychology in personnel management, NJ: Prentice-Hill.
Charles M. Vance/Shirley R. McClaine/David M. Boje/H. Daniel Stage(1992)”An examination of the transferability of traditional Performance appraisal Principles across Cultural Boundaries” , Management International Review; Fourth Quarter; vol. 32, 313-326
Dipboye,R.L., and De Pontbriand, R.(1981),”Correlates of employee recations to performance appraisal and appraisal system. “Journal of Applied Psychology,
66, 248-251
DeGregorio. ,M and Fisher,C.D.(1998),“Providing performance feedback:Reactions to Alternate Methods. “Joural of Management, 14(4),605-616
Devries, D. Morrison, A. Shullman, S. and Gerlach, M.1981. Performance Appraisal
On Line. New York: John Wiley and Sons.
Dorfman, p.W., Stephan, W.G., & Loveland, J. (1986). Performance appraisal behaviors: Surpervisor perceptions and subordinate reactions. Personnel Psychology, 39, 579-597.
Dowling, P.J;Welch,D.E; and Schuler,R.S.(1999),International Human Resources
Management: Manageing People in a Multinational Contex. Cincinnati, OH:
South-Western College Publishing
Irene, C. (1994). “An opinion survey of performance appraisal practices in Hong Kong and the People’s Republic of China”, Asia Pacific Journal of Human Resources
Foot, M.,and Hook, C.1996, Introduction Human Resources Management .Harlow,
UK: Addision Wesley Longman
Fletcher, C,and Williams, R.(1997),”Performance Management,Job Satisfaction and Organizational Commitment.” British Joural of Management,7,169-179
Funderburg, S., & Levy, P. E. (1997). “The influence of undividual and contextual
variables on 360-degree feedback examining self, manager, peer and consultant
ratings”, Group & Organization Management, 22, pp.212-253.
Glueck, W. F. (1979). Foundation of personnel, Texas: Business Pub, pp.212-213.
Gosselin, A., Werner, J.M., & Halle,N.(1997),“ Ratee Preferences concerning Performance Management and Appraisal: Human Resource Development Quarterly, 8(4), Winter, 315 – 333
Greenberg, J (1986).Determinants of perceived fairness of performance evaluations.
Joural of Applied Psychlogy, 71, 340-342
Hackman, J.R. &Oldham,G.R.(1975), Development of the Job Diangnostic Survey,
Journal of Applied Psychology, Vol.60,pp.159-170.
Hendry, C.,Bradley,P.and Perlins, S.(1997), Missed ,People Management,15 May,20
Huo,Y.P. and Glinow, M .(1995),“ On Transplanting Human Resources Practice to China; A Culture driven Approach. “ International Journal of Manpower, 16(9), 3-15.
Hofstede, G. (1980). “Motivation, leadership, and organization: Do American theories apply abroad? ”, Organizational Dynamics, 22(1), pp.42-63.
Kleiman, L. S., Biderman , M. D., & Faley, R. H. (1987). An examination of employee perceptions of a subjective performance appraisal system. Journal of
Of Business and Psychology, 2(Winter), 112-121
Landy, F., & Farr, J. (1980). Performance Rating. Psychological Bulletin, 87(1),p72
Landy, F. J., Barnes, J., Murphy, K.(1978). Correlates of perceived fairness and accuracy of performance appraisals. Joural of Applied Psychology, 63, 751-754
Latham, G.P., and Wexley K.N.(1994), Increasing Productivity Through Performance Appraisal. London: Addison Weley.
Laurent, A.(1983), “The Culture Diversity of Western Conceptions of Management. ” International Studies of Management and Organizations,13(1-2),75-96
Lawler Ⅲ,E. (1990). Strategic Pay. San Francisco:Jossey.Bass.
Lazer, R. I., & Wikstrom, W. S. (1979). Appraising managerial performance: Current
practice and future directions, NY: Conference Board.
Linfholm,N.( 2000),“ National Culture and Performance Management in MNC Subsidiaries” International Studies of Management and Organization, 29(4), 45-66
Locke,E.A. & Latham,G.P.(1990),A theory of goal setting and task performance, Englewood Cliffs, NJ:Prentice-Hall.
Lust J.A ,“Understanding Performance Appraisal: Social,Organizational, and Goal-Based Perspectiues”,Personnel Psychology,Vol.49,No.2,pp.511-514
Mabey, C., and Salaman, G..(1995), Strategic Human Resource Management .
Oxford:Blackwell.
Maurer, T., & Tarulli, B. (1996). “Acceptance of peer/upward performance appraisal
systems: Role of work context factors and beliefs about managers’ development
capability”, Human Resource Management, 35, pp.217-241.
Michael W. Grady,(1991)“Performance Measurement:Implementing Strategy,”Management Accounting, Vol.72,49-53
Murphy, K., & Cleveland.J.(1991).Performance appraisal:An Organizational Perspective. Boston:Allyn and Bacon.
Nathan, B.R; Mohrman, A.M and Milliman.J .(1991), “Interpersonal Relations as a Context for the Effects of Appraisal Unterviews on Performance and Satisfaction: Alongitudinal Study .”Academy of Management Joural , 34(2),352-369.
Nemeroff, W.F., & Wexley, K. N. (1979). An exploration of the relationships between
Performance feedback interview characteristics and interview outcomes as perceived by managers and subordinates. Journal of Occupational Psychology, 52, 25-34
Paik,Y.;Vance,C.M.;and Stage, H.D.(1996), “The Extent of Divergence in Human Resources Practice Across Three Chinese National Cultures: Hong,Taiwan,and Singapore.” Human Resource Management Joural, 6(2), 20-31
Pelled ,L.H.and Xin, K.R. 1997,”Work Values and Their Human Resource Management Implication: A Theoretical Comparison of China, Mexico, and the United States.”Journal of Applied Management Studies, 6(2),185-198
Robbins, S.P. (1989). Organization Behavior-Concept, Controversies, and Applications,
Prentice-Hall International Editions.
Robbins, S. P. (1993). Organizational behavior (6th ed), NJ: Prentice-Hall.
Schuler & Jackson(1996), Human resource management , p349.
Schneider, S.C.1998, “National vs. Corporate Culyure: Implications for Human Resource Management, ”Human Resource Management ,27(2),307-320
Snape, E.,Thompson, D.Ka-Ching, Yan.F. and Redman, T.1998,” Performance Appraisal. And Culture: Practice and Attitudes in Hong Kong and Britain.” International journal of Human Resoures Management,9(5),841-861
Tahvan, M.1998, Expariate Performance Management. Helsinki School of Economics Press.
Taylor, P., & O’Driscoll, M. (1993). “Functions and implementation of performance
appraisal system in New Zealand Organization”, Asia Pacific Journal of Human
Resources, 31(1), pp.20-32.
Waldman, D. A., Ghali, A., & Rancourt, M. (1993). Performance appraisal and total
Quality management:An investigation of user preferences. Paper presentd at
the Academy of Management meetings, Atlanta.
Wanguri,D.M.(1995),A Review , an Integration , and a Critique of Cross-Disciplinary
Research on performance Appraisal, Evaluations,and Feedback:1980-1990.”
Journal od Business communication,32(3), 267-288
Zhou,J. & Martocchio,J.(2001),”Chunese and American Managers’Compensation
Award Decisions: A Comparative Policy-Capturing Study,” Personal Psychology.
54,115-145