目前許多台灣企業採取「人才管理」的思維而導入360度評量，其最主要用意在於幫助員工進行自我才能發展。雖說如此，在實施過程中，常有不如預期的情形發生，比如當評量結果不被受評者認為是正確的，則該次評量就會被認為是一次失敗的評量；過去研究發現評量回饋制度能夠提供有關工作表現的正確性、精確性以及適當性，其對於個人工作績效的特定與挑戰性目標上具有幫助。因此，本研究欲歸納360度評量正確性成功因素，如整體保密、評量溝通、回饋面談及評量來源能力認知等，以探討各因素與工作目標設定行為間，評量結果正確性知覺是否具有調節效果或中介效果的存在，以作為企業導入360度評量時的參考。
本研究以360度評量制度中擔任受評者角色的四家個案公司的314位主管為樣本，進行問卷調查。研究結果發現360度評量正確性成功因素中的「整體保密認知」、「評量溝通認知」、「回饋面談認知」與「評量來源能力認知」，對於「評量結果正確性知覺」有顯著影響；其對於「工作設定目標行為」影響過程中，「評量結果正確性知覺」則須經由中介效果，而非以干擾效果產生影響。最後，根據本研究結果，給予企業實施360度評量的相關建議。

Presently, enterprises in Taiwan have taken the “talent management” thought so that implemented the 360 degree feedback evaluation. Its main purpose is to help employees have intention to develop their talents. However, in the process of implementing, something unexpected happened at times. For example, if the results of evaluation are not considered validly by ratees, the 360 degree feedback evaluation will be deemed as a failure. Besides, researchers found that feedback evaluation can provide ratees with validity, accuracy and fitness for their job performance. It is also beneficial to ratees for
setting specific and challenged goals. Focusing on generalizing the key successful factors of validity for 360 degree feedback, this study develops a model and associated propositions to examine the effect of 360 degree feedback on behaviors of goal-setting by moderating or mediating.
The study used a total of 314 managers who had played the role of a ratee in 4 companies respectively as a questionnaire sample. In results of the study found that “perceptions of confidentiality, understanding, interview feedback, and abilities of raters in 360 degree feedback” are key factors to ratees’ perception of validity. In addition, ratees’ perception of validity for 360 degree feedback evaluation possesses mediating effect between these key successful factors of validity with behaviors of goal-setting rather than moderating effect. After identifying how key successful factors of validity for 360 degree feedback affect behaviors of goal-setting, we recommend how to enhance the probability of implementing 360 degree feedback evaluation successfully and sustaining the process over time.

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