本研究主要是以組織學習理論的觀點來探討企業在其組織寬裕資源、知識管理、知識屬性、組織氣候與新產品創新績效的關聯性，及組織寬裕資源、知識管理、知識屬性與組織氣候等因素，如何影響企業之新產品創新績效。以及組織氣候對組織寬裕資源與知識管理交互作用對新產品創新績效之關聯性進行分析。希望能藉由此研究提供企業了解如何透過組織寬裕資源、知識管理、知識屬性與組織氣候提升新產品創新績效，創造自身的競爭優勢。
　　本研究限制於台灣地區一般生產製造業，共計隨機抽取500家廠商發放問卷。總計回收有效問卷 80 份，回收率為16 %。樣本資料採用SPSS統計軟體進行分析。實證研究分析結果顯示，在11個假設中，有4項完全支持，有6項部分支持，以及有1項完全不支持。
　　研究結果發現，組織寬裕資源、知識管理、知識屬性與組織氣候對新產品創新績效有顯著的影響，而知識屬性與組織氣候和組織寬裕資源與知識管理交互作用會影響組織之新產品創新績效。證實企業追求持續的成長，不僅要保住現有的優勢，更要為未來創造優勢，所以產品要不斷的推陳出新，開闢全新的市場。有效應用組織所擁有的知識於新產品的創新上，可以增強製程面、創新面與產品面績效。而且人力資源是組織最寶貴的資源，也是企業競爭優勢的利器，再則企業要建構學習型的組織，使成員素質技能提昇，貢獻智慧，創造優勢。組織新產品的開發必須符合與滿足顧客的真正需求，產品要新穎獨特功能齊全性能完備，並維持不斷的創新。強化競爭力展現新產品創新績效，組織可藉由寬裕資源的分配、知識管理的有效運用並透過知識屬性或組織氣候的形成狀況與之交互作用來提昇組織新產品創新績效。
　　研究結果顯示，廠商資本額越高則越是重視組織成員之學習成長，其營業額越高則越強調組織氣候之多元技能培育，組織寬裕資源對新產品創新績效影響具有顯著之正向關係，整體而言，對組織於執行一項新產品的開發而言寬裕『人力』資源是其展現績效的成功要素。組織有效應用所擁有的知識於新產品的開發上，可以增強製程、創新與產品績效，同時組織經常舉辦溝通會議，進行經驗學習與知識分享，讓知識的擴散更加快速，有助於新產品開發之創新績效與產品績效的卓越發展。知識管理之知識應用對新產品開發績效具有決定性的影響力。因此建議企業界，應該設法讓公司在知識的應用上更有效率、更具生產力而且更加創新，唯有善用知識的公司才能永續經營。

　Based on the organization learning theory, this research attempts to explore the relationships between the new products innovation performance with organizational slack, knowledge management, knowledge attributes, and organizational climate. The research also attempts to explore how the interaction effect between the knowledge attributes and organizational climate with organizational slack and knowledge management to the new products innovation performance. There were 80 members from 500 manufacturing business had sent back the valid questionnaires, study adopt SPSS software statistic analysis.
　We made eleven hypotheses. In empirical study, the four hypotheses of this research are supported, six hypotheses are partly supported, and one is incompatible. The results show that business strategy is not only to exploit the developed advantages, but also to accumulate the advantages for the future. Therefore, the business needs to continuously develop new prospects and services. To maintain sustainable competitive advantage is to build a learning organization over time, and integrate the specific knowledge from inner company best practice accumulated. Human resource slack may be a critical antecedent for sustaining business growth, and human is most valuable resource, hence continue to upgrade employees is necessary for business.
　The results also indicate that the higher capital, the higher learning growth. The higher operating profits the higher multi-skill employees. In manufacturing business, there is significant effect between organizational slack and new products innovation performance. In overall conclusion, we suggest that the human resource slack is critical success factor for developing new product innovation activities in business, which engages interaction between learning organization and knowledge management that will be created a long-term and forever competitive advantage. Empirical verification of our propositions will undoubtedly benefit managers and researchers alike.

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