近年來，日本企業雖然展現逐漸轉強的氣勢，學術研究單位和顧問公司卻是興起一股反省與探新的風潮，熱衷於研討日本社會和企業組織，今後應有的新姿態與新方針，特別是「成果主義」的相關問題。然而，無論「成果主義」如何進化或蛻變，合理與有效的評價方式與體制，將永遠是核心的關鍵。從本研究可以瞭解日本人事評價的演變，從而擷取寶貴的啟示，幫助我國企業面對這些類似的問題時，能夠有效縮減學習時間和成本，進以快速跨越障礙而邁向成功之路。

In recent years, Japanese enterprises gradually represent the imposing manner of stronger international competitiveness, in the meantime academic research units and consultant firms show great interest in introspecting and rethinking a favorable way to build the new model of Japanese society and enterprise; especially the Principles of Management-by-results is concerned. However, no matter how the Principles of Management-by-results may evolve or change in quality, the central key factor is always the personnel appraisal method and system. This paper provides a useful way of understanding the transformation of Japan's Principles of Management-By-Results, and some hints that enable Taiwanese enterprises to effectively and successfully handle these similar problems.