現今企業愈來愈加重視知識管理，因此瞭解知識管理實施的助力與阻力，變的日益重要。為了進一步瞭解知識管理，許多研究提出“知識缺口”來說明企業實施知識管理系統與企業所擁有知識管理能力之間的差距(Nicholas et al., 1984; Tiwana, 2001; Rosemary et al., 2002)。根據知識管理缺口的相關文獻可知，企業在實施知識管理系統時，若能充分的瞭解企業所可能發生的缺口，或是已存在的缺口，並設法進一步消除這些缺口，那麼對企業而言將是非常有價值的。
　　近年來，許多公司致力於知識管理的推動，無非是為了提昇公司的績效（Choi 與 Lee，2003）。雖然相關知識管理的文獻已非常多，但是卻很少文章直接指出知識管理對組織績效的影響(Kalling, 2003)。因此，高階管理者若能進一步瞭解知識管理活動中，各缺口對組織績效的影響，對企業而言，將是非常有價值的。
　　因此，本研究提出知識管理缺口模式來瞭解企業推動知識管理系統時所可能遇到的管理障礙，透過文獻探討、專家訪談以及問卷調查，藉由模式中所定義的六個知識管理缺口，來說明企業內知識管理活動與組織績效之間的關係。同時設法將影響各缺口的因素找出來，並提出如何減少各個缺口的方法，以輔助評估企業內部知識管理推行成效的依據。透過本模式企業可一步步審慎的推敲企業實行知識管理時的缺口，透過知識管理缺口的評估，企業可減少實施知識管理系統與企業所擁有知識管理能力間的差距，以助於企業知識管理系統的推動。

　　Recently, there has been concern about what the enablers and barriers to implementing knowledge management for enterprises are. To examine the problems for implementing knowledge management, several studies proposed the so called “knowledge gap” to depict the misfit between the capability and implementation of the knowledge management system for the enterprises (Nicholas et al., 1984; Tiwana, 2001; Rosemary et al., 2002). Beyond these studies about the knowledge management gap, it is worth examining what a holistic gap is and how it might occur and be eliminated when implementing the knowledge management system.
　　For years, companies have strived to manage knowledge more effectively, the primary motivation being improved corporate performance (Choi and Lee, 2002). However, despite the growing body of theory, there are relatively few KM texts that make an explicit connection between KM activities and corporate performance (Kalling, 2003). Therefore, it is valuable to investigate how managers can eliminate KM gaps through KM activities in order to enhance corporate performance.
　　Thus, we propose a fully holistic framework of “Knowledge Management Gaps” to illustrate the management gaps that might occur when implementing the KM system. Based on the literature review, expert interviews and questionnaire, we categorize the six management gaps in implementation of KM activities and illustrate the links between KM activities and corporate performance. The reasons for these gaps and several fundamental approaches for avoiding them are presented. Through the evaluation of these gaps, enterprises can reduce the mismatch between the capability and implementation of the KM system, and greatly enhance the effectiveness of implementation of the KM system.

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