我國近年勞工意識抬頭，受雇者日漸重視自身工作權益，罷工運動頻傳，其中，工會理事表示，過去上對下的單向考評制度並不公平，因此，工會所訴求之員工績效評估方式，不再只是主管打員工的考績，而是雙向評估，亦即，員工亦打主管的考績。會計師事務所為服務型組織，成敗基於人，故衡量成員之績效相當重要。因此，本文以其員工之績效評估為例，探討其適當之績效評估制度為何。本研究以問卷方式蒐集資料，並以我國大專院校之會計系、所學生為受測對象。透過情境設計，結合不同績效評估制度，以了解並推論會計師事務所員工對向上績效評估制度公平程度之認知。本研究之結論有二，第一，會計師事務所員工對績效評估制度公平程度之認知，會受到向上績效評估影響，且在有向上績效評估時，認為績效評估制度比較公平。第二，向上績效評估結果是否納入受評主管之年底績效，會影響員工對績效評估制度公平程度之認知，且當該結果納入績效時，員工認為績效評估制度比較公平。易言之，當向上績效評估結果無法直接影響受評主管之年底績效，員工仍認為事務所之績效評估制度有欠公平。 / Labor consciousness is rising in recent years, and labor are paying more and more attention to their interest. The director of a labor union after one striking activity pointed out that the traditional (top-down) performance evaluation approach is unfair, and requested for a two-way performance evaluation approach, that is, subordinate also evaluate the performance of their supervisor in addition to the traditional way. This research studies the performance evaluation system of accounting firm, for it is a service organization, it’s very important to measures the performance of members, and establishing an appropriate performance evaluation system is an continuing challenge for them. To infer the perception regarding the fairness of performance evaluation of the staff of the accounting firm, the research uses method of questionnaire survey to collect data, a combination of different performance evaluation systems with designed context is embedded in the questionnaire. Students of the department of accounting of universities participate in the experiment. There are two findings. First, the perception of fairness of performance evaluation system by the staff of the accounting firm will be affected by the upward appraisal system. Moreover, the performance evaluation system will be considered fair when there is an upward appraisal system. Second, the staff’s perception of fairness of performance evaluation system will also be affected if the results of upward appraisal system is counted as the performance of the supervisor. Furthermore, the performance evaluation system will be considered fair when the results of upward appraisal system will be counted as the supervisor’s performance. In other words, the performance evaluation system will be considered unfair if the results of upward appraisal system have no direct impact on the supervisor’s performance.