今天有人提到了这个问题，默认的sharepoint calendar只能自己看到自己的canlendar和event。 如果要实现下面的这种功能，必须定义不同的数据源，定义不同的audience targeting ，然后实现自定义的日历webpart和数据源绑定。

来源：http://www.hellomails.com/blog/?p=13826

Issue
NewSoft Company uses corporate intranet site based on MOSS 2007. It is required to create vacation calendar for the whole company. At the same time, company staff must see only vacation plan of colleagues from their department. Information about other users’ vacation must be hidden for them. HR-manager and heads of department should be able to view all information about all employees.

Solution
This issue can be resolved by using both MOSS 2007 Audience Targeting feature and Virto Web Part Calendar for SharePoint.

Step 1 > Go to SharePoint Site. Follow the link “Audience targeting settings”. ?reate Several Audiences, e.g: 
1. Sales Department 
2. Marketing Department
3. R&D Department
4. General Management and HR 
Define members for mentioned Audiences.

Step 2> Create new List which should contain information about Vacations and name it ‘Sales Department Vacation List’. Define which Audience should be able to view List information, e.g. it ‘Sales Department Vacation List’ can be viewed by Sales Department and General Management and HR.

“Modify audience targeting settings” page will be displayed. Check the box “Enable audience targeting” and click “OK”. 
Create as many lists as you need for each Department.

Step 3> Go to the Virto Calendar Web Part page and use “Modify Shared Web Part” button and roll down to “Data Source Settings” block.
Create new Data Source. Select List from the Current Site Collection (‘Sales Department Vacation List’). 
Now the checkbox “Allow Audience Targeting” will be enabled. If you check this box you can apply the audience targeting settings of your SharePoint site to Virto Calendar.

If you view the calendar item information you will see the applied audience settings. All members of Sales Department and General Management and HR Audiences are able to view, create and modify Items of Sales Department Holiday List. Users who do not belong to this audience will not see the Items from this data source on their calendar page.