360 度回饋評估法的多元授權機制對於以知識為整合能耐重心的學習性組
取團隊績效誘因制度時，皆可讓評估者間產生對留任人才決策有正向效應的人員 替代效果，據此亦可激勵被賦予決策權的被併購公司員工在自我利益的追求下，
採取坦白的策略性行為，並達成併購公司留任重要人才的整合目標。
組織的競爭優勢來自不同的策略與管理機制間的合理配適（Porter，1996）。
在代理理論的論點下，本文已清楚描述參與 360 度回饋評估法的評估者在各種組 織情境下的可能作為與決策有效性，並具體建議組織應建置合宜的誘因制度與 360 度回饋評估法相配適，以減少利益衝突的現象，並強化 360 度回饋評估法對 於留任重要人才決策的執行成效。惟對後續的研究部分，本文建議除了以團隊績 效產出為誘因基礎外，應可進一步對誘因項目的選擇、評量指標的選取，與評估 者組合等有效性作進一步的實證研究，以完整 360 度回饋評估法的應用全貌。
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