人力是組織在知識爆炸時代最重要的競爭因素，衡量人力資產的績效評核制度顯得格外重要，而績效評核發展迄今已超過七十年以上的歷史，專家學者提出評核結果與準則也相當多，郤未有企業敢宣稱自己的評核制度十全十美，其原因即在員工本身、組織與社會等主觀因素、外在情境皆能影響績效評核結果。另企業或組織績效評核結果的運用與個人未來的發展之間的連結亦越趨緊密。在績效評核制度的建立上，過去許多文獻指出績效評核制度的公平性常帶給員工不同的感受與反應，且績效評核在實務上的有效性也為多數人關心的議題。
　　金融業尤其著重個人貢獻與績效的連結，使得績效評核的公平性更趨於複雜。因此，本研究欲從公平理論探討員工對績效評核的公平感受與工作態度之影響，並以組織承諾為中介變項，針對某金融商業銀行之員工作為研究對象，以立意抽查方式共發200份問卷，有效回收問卷為150份，有效回收率為75%，應用敘述統計分析、信度分析、變異數分析及迴歸分析等方法。研究結果發現該個案公司已婚員工的工作滿足程度較未婚者高、25歲以下員工對工作滿足程度及整體工作態度較高，另績效評核公平性認知對工作態度呈正向顯著影響，而組織承諾在員工績效評估公平性認知對於工作態度的影響中，確實具有部份中介效果；同時亦發現程序公平感受對其組織承諾之情感與規範性承諾有正向顯著影響。

The manpower was the important competition factor of the organization in this epoch. Till today, the history of performance appraisal has developed over 70 years. The performance appraisal in the organization was established by many theories and methods. But no any enterprise will say that their own appraisal institution is perfect, because both the subjective factor, e.g.: employee themselves, organization, and society, etc., and external situation can influence performance appraisal. To the organization, the justice of appraisal is an index very important to judge the effect of performance appraisal. Moreover, we can find from more researches, employee’s cognizance to the justice of performance appraisal will influence personal results and the results of organization.
Thus this paper is based on the equity theory to confer the relationship between the justice cognizance of performance appraisal institution and working attitude. The object in this research is the Bank in Taipei. This paper chose census to send 200 questionnaires, and we collected 150 valid questionnaires. The analytical methods include descriptive statistics, reliability analysis, validity analysis, variance analysis and regression analysis.
The result of this paper shows the age and marriage of employee difference are obvious to job satisfaction. There is a positive relationship between the justice cognizance of performance appraisal institution and working attitude. The organization commitment had only the partial mediation effect on the relationship between justice cognizance of performance appraisal institution and working attitude.

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