本研究旨在探討知識管理、採購能力與採購策略對採購績效之影響，並以國內聚酯纖維廠與供應鏈為研究對象，共寄發問卷200份，總計回收124份，有效回收率62%。經SPSS 10.0統計方法進行實證分析，實證結果發現如下：
1. 國內聚酯纖維廠與供應鏈中，不同的產業類型、不同員工人數、不同的成立歷史、及不同的資本額，其對知識管理、採購能力、採購策略、與採購績效，並無顯著之差異。
2. 不同企業的採購策略類型，可區分為：全能型、一般型、弱化型。體質好的公司採購策略屬於全能型，能配合市場需求採行不同策略，而創造出理想的績效，體質差的公司採購策略屬於弱化型，無法有效運用採購策略，僅能就其生產條件，隨波逐流。
3. 知識管理需透過採購策略或是採購能力透過採購策略的中介作用，才能對採購績效產生顯著正向的影響。
4. 企業的採購主若能在知識管理方面多加學習、採購能力方面多運用人際網路關係、策略上實行質量策略，則對企業整體採購績效上將會顯現的更好。

This study examined the influences of Knowledge Management , Sourcing Capability , and Sourcing Strategies on Sourcing Performance. An empirical study of polyester companies and supply chain in Taiwan. Out of the 200 questionnaires sent, 124 valid questionnaires were returned, resulting in a valid return rate of 62% . The statistic software SPSS 10.0 was for the data analysis and the major findings of this study were presented below ：
1. The characteristics of organizations had not significant difference among their Knowledge Management , Sourcing Capability , Sourcing Strategies ,and Sourcing Performance in samples of polyester companies and supply chain in Taiwan.
2. Different companies used different Sourcing Strategies, it can be divided to all-around, average, weakness. A good company will be used all-around Sourcing Strategies, because it can conjugate with the marketing needs and create the better performance. On the other hand, the company is poor, it will unable to exert the Sourcing Strategies efficient and only can be based on the condition of production.
3. Knowledge management through the sourcing strategies or sourcing capability through the sourcing strategies intermediary effect , and then have positive influences of sourcing performance.
4. It will increase the performance of the procuement result, if purchaser in the company can focus on the study of the Knowledge Management, use the interpersonal relations, implement the quality strategies.

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