由於經濟全球化，市場/企業間越來越競爭，財務績效開始被高度關注，因它關乎於組織的生存與否。
在資源基礎觀點，組織藉由擁有優越的資源獲利已不足夠；它還要能夠持續的產生不可替代性的能力來維護組織的地位。創新能力是組織持續擁有競爭優勢的能力之一，而組織學習導向及人力資本是創新能力來源。此研究分析組織學習導向及人力資本對創新能力之於財務績效之關係；檢驗出組織學習導向及人力資本對創新能力有正影響，而創新能力對財務績效亦有正向關係。然而，只有人力資本對財務績效有正反應；創新能力對人力資本及財務績效有中介關係。

As economic globalization, the markets/ industries are getting more and more competitive; financial performance is being highly concerned as it’s regarding to the organization’s survivability.
In resource-based view, obtaining the profit on the superior resource is insufficient for a firm; it also needs to keep generating the distinctive competence to remain an organization’s position. Innovation capability is one of the key abilities for an organization to endure the competitive advantage. And organizational learning orientation and human capability are one of the resources for innovation capability. Here, I analyzed the relationships of organizational learning orientation and human capital on innovation capability to financial performance. Examined that organizational learning orientation and human capital have positive influence to innovation capability and innovation capability has a positive influence to financial performance as well. Moreover, only human capital has positive influence to financial performance where innovation capability mediates human capital and financial performance.

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