虛擬企業（Virtual Enterprise）為新興的企業經營策略，其核心係透過企業聯盟整合企業間的資源與價值活動，以快速反應市場變化與客戶需求。虛擬企業的運作多在一合理化、協同化的作業程序下，運用網路與資訊技術，共用與分享資訊與知識資源，並藉由溝通、協調與合作，來整合地、協同地進行產品生命週期各階段活動或提供服務。因此虛擬企業的成敗繫於企業間資源、資訊與知識有效整合與分享，而資訊與知識分享須考量虛擬企業流程、知識種類、角色權限及企業間的信任等因素。因此，建立一能適應此複雜環境的知識分享方法，為虛擬企業的重要課題之ㄧ。
本研究目的在發展一「本體論為基之虛擬企業知識分享方法」，以有效整合分散在各聯盟企業的知識，使虛擬企業成員依其角色、權限即時取得與工作相關之知識。針對研究目標，本研究之主要研究項目包括：(1)虛擬企業流程分析、(2)虛擬企業知識界定與特性分析、(3)虛擬企業知識分享模型建構、(4)虛擬企業知識表達模型建構及(5)虛擬企業知識分享方法設計。本研究之成果將使虛擬企業之知識能有效的在成員間交流與分享，進而提升整體競爭力。

Virtual enterprising is viewed as one of the most promising business strategies for manufacturing industries to meet global competition. The essence of virtual enterprising is to integrate the processes, activities, and resources from different enterprises through enterprise alliance to quickly respond to customer expectations. The success of virtual enterprising is heavily dependent on the effective sharing of knowledge across enterprises.The roles, authorities, business processes, knowledge classification and trust between enterprises are the important factors considering in knowledge sharing. To develop knowledge sharing method to support virtual enterprising becomes one of the issues of virtual enterprises.
This study proposed a knowledge sharing approach based on ontology to integrate knowledge from allied enterprises and facilitate knowledge sharing on the bases of roles, authorities and trust. Research tasks involved in this research include (i) analyzing and identifying the characteristics of knowledge for VE, (ii) designing a knowledge sharing model, (iii)designing a multiple-layer knowledge structure model, and (iv) developing techniques for knowledge sharing. The result of this study will facilitate knowledge sharing and enhances global competitiveness of VE.

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