企業在環境急劇變化的今天，技術和知識儼然成為重要核心資源，知識管理亦形成企業策略管理的中心，而未來，技術知識更將是企業成功的關鍵。面對未來知識爆炸與科技進步時代，產業界必須加速脫胎換骨，追上工業先進國家的步伐並拉開發展中國家的差距，而在蛻變過程中，知識移轉將居於舉足輕重的地位。
然而台灣產業卻很少有人重視知識的移轉與留存，殊不知有效的知識移轉可迅速提升企業組織營運效能及整體競爭力，綜觀過去我國許多業者進行知識移轉時，往往只重視引進的過程和引入程度，而忽略了知識系統引進後的組織學習成效，導致所引進的技術無法作有效的維持、擴散和進一步的創新。
因此，本研究擬藉由因素分析,信度分析,回歸分析,變異數分析的方式，以資源基礎理論的觀點來探討台灣地區之企業使用策略性知識學習系統的狀況，期能對現今競爭相當激烈的軟體公司之發展與策略方針提供相關經營策略之應用與參考方向，探討競爭環境、寬裕資源、組織知識策略、組織學習策略以及知識管理系統的關係。
根據結果表示，環境複雜性與組織知識策略、組織學習策略呈現負向關係，外部資源寬裕性與組織知識策略、組織學習策略呈現正向關係，企業內已吸收資源對於組織知識策略、組織學習策略有顯著關係，組織知識策略和組織學習策略對於知識管理系統有顯著關係是呈現顯著，在最後建議個案公司可以將競爭力專注在照顧知識型的員工以及開發知識型的軟體系統，並且將之行銷給注重知識管理系統之公司，想必在同業以及上下游中都會有所共同成長，達到相輔相成之效。

Due to rapid change of business environment today, technology and knowledge become the most important core resources, besides, knowledge management also form the center of strategy management in enterprise. In the future, technology and knowledge even become the key factor for success. In order to face the coming time that knowledge detonation and the advance in technology, the industries in Taiwan must accelerate to be reborn, overtake the industry advanced of countries’ step and increase the distance between the developing country and us, as we know, knowledge shifting play the important role in the process.
However, few of Taiwan industry take care of knowledge shifting and saving, they even never realized effective knowledge shifting may promote the enterprise organization transport and the whole competition. Although they want to do, but thay usually take point on the process, ignore the result of organization study effect after knowledge system introduced. I t would cause the technology which introduces to be unable to make the effective maintenance, proliferation and the further innovation.
Therefore, the study use quantification analysis way and resource-based view to discuss the situation for using strategic knowledge learning system on the customers of software company in Taiwan, in order to provide some application and the reference direction in the related management strategy on competes intensely industry. We want to know the relation on competition environment, slack resources, organization knowledge strategy, organization learning strategy, knowledge management system.
In the result, there are negative relations between environment complexity and organization knowledge strategy, organization learning strategy. There are positive relations between exterior resources ampleand organization knowledge strategy, organization learning strategy. There are significant effects for “in the enterprise has absorbed the resources” and organization knowledge strategy, organization learning strategy. There are significant effects for organization knowledge strategy, organization learning strategy and knowledge management system. At the final, we suggest the case company can focus on taking care on knowledge staff and developing the software system about knowledge saving and transport, and marking them to some company that eye to knowledge management system, we believe that all we would become mature in the industry , and to achieve complement to one another.

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