企業藉由組織間學習來獲取新知識，增加公司核心競爭力。但組織間學習的過程並非總是順利，因為合作廠商間擁有不同的認知與目標，使得夥伴之間存有一定程度的「認知差距」與「目標差距」。「認知距離」會導致知識無法有效地流動於兩造之間；而學習夥伴之間的「目標差距」會導致逆向選擇、道德危機及套牢。因此，在這種情況下，焦點廠商必頇設計有效的組織間學習機制以校準合作夥伴之間的認知與目標差距，促進知識交換與合併，以及抑制價值專屬危機，進而共同創造合作利益。
組織間的統治機制，需要根據特定任務情境的統治課題或困境，來設計一套有效的解決措施，以作為特定情境組合之最適藥方，達到「對症下藥」之目的，進而有效達成既定的合作目標。本研究採構型配適觀點，假設廠商所採用的每一組策略，應該會存在一個與之對應的組織情境，若是策略與情境能有較佳的配適，則可產生較高的組織績效，所以本文欲探討在不同程度的組織間學習情境(認知差距與目標差距程度)中，廠商應該設計哪些學習機制，以增進組織間學習績效。
調查對象以天下雜誌一千大製造業為主，利用理想構型偏離法及迴歸進行假設分析，為每一組學習情境找出與之對應的最佳學習績效之理想構型學習機制。結果發現，在高認知差距的情況，適合以關係基礎的學習機制來減少彼此的認知差距；高目標差距時，適合以層級基礎學習機制來降低彼此的目標差距，而在任何情況下，所有廠商都重視正式契約對合作的規範。
最後，依據研究結果提出學術貢獻，並對實務界提出相關建議，希望有助於未來研究可以更多元考量合作廠商之間的觀點，及不同產業是否有差異，讓廠商可以找出更為理想的方法，以促進彼此知識交換，讓台灣企業在知識、技術上，可以有所提升。

Organizations acquire new knowledge to increase the companies’ core competitiveness. However, inter-organization learning process is not always smoothly, because the partners have different cognitive and target, both of these make the partnership exist "cognitive distance" and "goal distance". "Cognitive distance" will lead to knowledge can’t effectively flow in alliances; "goal distance" will lead to adverse selection, moral hazard and hold-up. Therefore, organizations must learn how to design governance mechanism to calibrate partners’ goal and cognitive distance to promote knowledge exchange.
To let organization can choose optimal governance mechanism for "right" purposes,and achieve cooperate targets. This study use configuration fit view, assuming each policy will have a corresponding organizational context, if the strategies and situations (the level of cognitive distance and goal distance) can have better fit , it will result in higher organizational performance.
The survey subjects are from CommonWealth magazine’s top 1000 enterprises, and use ideal configuration fit method and regression to analyze the data, in order to find each learning environment groups’ best learning mechanism.Finally, I want this thesis can make academic contributions, and bring up relevant recommendations to help future research to consider more diverse views among different partners and different industries, so that organizations can find more desirable ways to promote mutual knowledge exchange to let Taiwan enterprises’ knowledge and technology can be improved.

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