本研究為以動態能力觀點為理論基礎，進而分析吸收能力、重組能力、技術能力與公司績效之關係。本研究模型以重組能力與技術能力做為中介變項來測試吸收能力與公司績效之關係。
本研究以台灣資訊廠商為主要研究對象，總計發放221份問卷並回收117份有效樣本，在利用驗證性因素分析和結構方程式分析以驗證理論模型後，我們發現吸收能力對重組能力具有正向顯著影響，而重組能力對公司績效亦有正向顯著影響，重組能力對吸收能力和公司績效具有中介變因的影響效果。但另一方面，吸收能力對技術能力無顯著影響，而技術能力對公司績效亦無顯著影響，而技術能力對吸收能力和公司績效，亦無具有中介變因的影響效果。

The study used the dynamic capability perspective to analyze the relationship among absorptive capacity, reconfiguration capability, technological capability and firm performance. In the research model, it also examines the mediating effect of reconfiguration capability and technological capability between absorptive capacity and firm performance. The unit of analysis is at firm level research and collects 117 effective data from 221 firm responses. Confirmatory Factor Analysis and Structural equation modeling approach are applied to test the factors internal consistency, fitness of conceptual framework and the relationship among constructs to validate the hypotheses effectiveness. After statistics analysis, the test result showed absorptive capacity has positive influence on reconfiguration capability, and reconfiguration capability also has positive influence on firm performance. On the other hand, Absorptive capacity neither showed significant influence on technological capability, nor did technological capability on firm performance. As for the mediating effect, the test result supported that reconfiguration capability has a mediating effect between absorptive capacity and firm performance, but neither on the mediating effect of technological capability.

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