近年來，知識經濟的來臨，加上全球化的風潮，以及知識共享與創造之普及，使得卓越組織的成功要素，除了以資源、成本優勢或技取勝之外，其所掌握的是更為深層的企業知識之獲取、儲存、分享與創造之學習能力，以使企業能夠創造優勢。欲成為一個卓越的組織，其所擁有的特性，是影響組織學習之一大因素，因此，本研究擬定出組織文化、高階主管的支持與智慧資本等因素對組織學習有顯著的正向影響關係。
　　本研究以問卷方法收集資料，使用LISREL(線性關係模式)與複廻歸以檢定所提出之假設，且由資料分析結果發現，高階主管的支持與智慧資本是影響組織學習的重要因素，並且，提升組織文化中的社交性與團結性可增強智慧資本的累積，進而提升組織學習。
　　由研究結果發現，智慧資本與高階主管的支持是與組織學習有關的重要顯著影響因素。再者高階主管的支持可加速學習文化的形成，進而提升智慧資本的累積。因此，本研究建議，企業要改善組織學習之成效，則需要高階主管的支持，並且增強智慧資本之累積以及在組織內部形成學習之文化。

　　To be an outstanding learning organization, the organization has to have learning capabilities in creating, capturing, storing, sharing, and applying organizational knowledge. Therefore, the present research conducted an empirical investigation for the effects of organizational culture, intellectual capital, and top management support on organizational learning to map out a full system of successful factors.
　　The present study made use of questionnaire survey to collect data. Regression analysis and LISREL model were employed to test the defined hypotheses. The data analysis results statistically confirmed that both top management support and intellectual capital showed significant impacts on organizational learning. Implication was derived that raising the sociability and solidarity would enhance the accumulation of intellectual capital, and in consequence improve the organizational learning capability.
　　Research conclusions were addressed that intellectual capital and top management support were the key factors that significantly linked to the organizational learning. Furthermore, top management could speed up the learning culture, and accordingly promote the intellectual capital. The present study therefore suggested that to improve the organizational learning performance, an organization needs the support of top management, has to enable the intellectual capital accumulation, and has to form a learning culture.

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