面對多元化、國際化及全球競爭的壓力，私人企業莫不採行新的績效管理制度，來創造員工、管理者及組織三贏之局面。公部門面對資源相對有限，民眾要求與日俱增之窘況，欲改進績效管理並縮小顧客不滿意之缺口，應透過全方位回饋訊息之蒐集，將民意轉化為施政知識，鼓勵人力資源管理能創新改革，以建構人力資源組織的策略地圖，因此，接受多元評估已是無法避免之趨勢。 本研究擬透過文獻分析法、問卷調查法及質化訪談法，從臺北市政府員工認知之觀點，來探究360度回饋模式在臺北市政府實施之可行性，進一步提出臺北市政府實施該模式之構想與建議。 本文計分為五章，第一章說明研究動機、目的及相關概念之界定；第二章為相關文獻之檢視，萃取國內外實證研究中影響360度回饋模式實施之相關因素，以建構第三章問卷設計及質化訪談內容；第四章則從員工認知觀點對「不同評估來源」及「360度回饋模式實施可行性」，進行知覺、差異及相關性之實證分析；第五章則針對研究發現，提出實務上的改進建議及後續研究者未來思考的新方向。 經由本研究發現，在量化問卷部分：（一）不同評估來源方面：員工認為透過不同評估來源者所提供之評估訊息，確實能提高信任感、改善彼此關係及提昇工作效率。（二）360度回饋模式實施之可行性方面：高達66.4%的受訪者支持在臺北市政府實施該模式；選擇由誰擔任評估者較適合，則以其它（視業務相關的利害關係人而定或核稿的其他長官）、自己及外部顧客（民眾）居多；以及不同評估者所提供的回饋訊息應有不同權重之限制。在質化問卷部分：八位受訪者中有五位（占63%）認為該模式在公部門應屬可行，能補充現行由上而下考核制度之不足，並針對可能遭遇的阻礙及每一類別評估者的考評分數應否有一定權重限制等，提出諸多寶貴建議。 最後，根據以上的研究發現，筆者提出對政策、組織及實務操作等三種層面的建議，在臺北市政府推動行政變革作為改進組織績效時，不妨擷取360度全方位回饋模式之精髓，並參考國外政府及企業界實行該模式之成功經驗，設計一套可補充或替換目前績效評估方式不足的評估方法。 關鍵詞：人力資源管理、績效管理、績效評估、傳統績效評估方式、360度回饋模式 / Facing the pressure of diversity, nationalization and global competition, enterprises have been adopting new performance management systems to create the win-win situation between employees and organizations. For public sector, the resources are relatively limited, and the demand of citizens is gradually growing. In order to improve the performance management and minimize the gap of customer dissatisfaction, government should collect the over-all feedback message, translate public opinions into policy context, encourage innovative human resource management. Therefore, it’s necessary to implement multi-source assessment in public sector. This study is aimed at exploring the feasibility of 360° feedback model in Taipei City Government (TCG) from the employees’ perspectives, and offering the suggestion about how to implemented this model in TCG in the future. The research methods in this study include: literature review, questionnaire survey and interview method. This study consists of 5 chapters. In Chapter 1, the motives and objectives of the study are mentioned, and the definitions of relative concepts are clarified. In Chapter 2, the relative literatures are reviewed and the factors that will influence the implementation of 360°feedback model are abstracted from domestic and foreign studies, in order to construct the quantitative and qualitative questionnaires in Chapter3 . Chapter 4 is about the positive analysis on “different evaluation sources” and “the feasibility of implementing 360°feedback model” from employee’s perspective. Based on the research findings, some suggestions and recommendations of practice and further research are offered in Chapter 5. The research findings include two parts. First, in the part of quantitative questionnaire, some conclusions have inducted: 1) about different rater sources: employees do believe that multi-source evaluation indeed could increase trust, improve relationship, and enhance efficiency. 2) about the feasibility of 360° feedback model: (A)Over 66.4% responders agree to implement 360° feedback model in TCG; (B) Majority of responders would choice the item “others” (stakeholders related with business or other superiors charged with official papers), “myself” and external customers (citizens) as the proper evaluators; (C) The feedback messages from different evaluators should be given certain limitation in weight. Second, in the part of qualitative interview, 5 of 8 (63%) interviewees thought 360°feedback model is feasible in public sector, and can compensate the shortcomings of current top-down performance system. They also offered many precious opinions and suggestions in themes such as: how to overcome the possible obstacles, and if we should limit the weights of scores from different evaluators. Ultimately, according to the research findings above, this study presents many helpful suggestions from the aspects of policy, organization and practice. If the officials of TCG would like improve the performance through administrative reform, they can adopt the spirit and essence of 360°feedback model, and learn the successful foreign experiences both from public and private sectors, then develop a performance assessment model that can compensate or even replace the current one. Key words: Human Resource Management, Performance Management, Performance Assessment, Traditional Performance Assessment Model, 360°Feedback Model.