績效評估制度為企業激勵工作效率、考核勞工表現之常見工具，向來給予社會無害、中性的印象，一般的討論也多集中於如何使用以及其運用之利益，惟對於其運作是否會對勞工產生直接或間接的權益影響，則較少討論有涉及。直至近年金融風暴後，勞動權益漸受重視，由績效評估衍生出的解僱保護、工資、工時基準和母性保護議題遂逐一浮現，相關爭議不斷；於此，一般社會概念上被認為屬於企業經營自由權限之績效評估制度之運用，其運用上是否毫無限制?若有，則企業經營自由權和勞動法強制力的界線又應如何劃分?本文將針對以上爭點和議題，試著進行分析探討。 本文首先透過文獻分析，統整現行之勞動制度和法令內容，並分析績效評估制度之原理和潛在問題，再透過十一家企業之深度訪談，以理解現行實務界對於績效評估制度之運用現況和方式，最後將勞動法以及制度和實務績效運作逐一進行連結，並輔以現行法院判決實務，檢視績效評估的使用是否會衝擊勞動制度之保障意旨，若有不利之影響，績效制度和勞動法令要如何調整、因應，最後針對有衝擊勞動權益、影響勞資和諧的爭議處，試者提出研究建議，以追求勞動權益和企業經營利益雙贏的最適平衡點。

In modern society, most of the enterprises use performance evaluation system to evaluate employees’ performance on their jobs. The results of evaluation also become a crucial indicator which may be connected with employees’ wages, promotions, and discharges, which are also vital legal rights for labors. Despite the Employee Performance Evaluation has been regarded as an effective tool to promote labor productivity, however, the abuse of this tool by enterprises in Taiwan may cause invasions to labor rights. To assess such possible impact, this research conducted a field research by interviewing several enterprises’ labors and human resources managers in different industries to characterize their practical performance evaluation systems. Then the research tried to verify the legitimacy of those performance evaluations which enterprises take for granted as a harmless human resources measures. By focusing on issues of dismissal protections, wages, working hours, and prohibition of maternity discrimination, the research explored the limitation and the boundary of applying human resources measures in the labor law domain.