隨著資訊科技的快速進步、全球化、及顧客需求的日益多樣化，產業競爭環境越來越激烈。而企業資源規劃系統（ERP）就是可以讓企業資源作最佳化配置的資訊管理系統，透過此一系統將可使企業的資訊流緊密的整合，以改善企業在作業流程及生產力的績效，進而提升競爭優勢。另以知識管理來創造競爭優勢，成為企業經理人與管理學界在探討組織效能上的重要議題。文獻上出現不同的觀點來探討知識管理的內涵，如從流程、系統、資源等觀點，但仍缺乏一完整的架構來闡述知識管理。而對組織效能的影響，也需要進一步的實證。本研究從能力觀點，從文獻中提出一完整性的知識管理架構，並實證與企業績效的關係。本研究之研究主要目的為：探討台灣資訊電子業企業策略、知識管理能力、企業資源規劃導入與企業績效之關聯性、及企業策略透過ERP導入和知識管理能力之中介效果對企業績效的影響。

　　本研究將以Miles & Snow（1978）所提之企業策略理論、Bingi, Sharma & Godla（1999）所提之ERP導入動機、Andrew, Malhotra & Segars（2001）所提之知識管理能力理論及Kaplan & Norton（1992）所提之以平衡計分卡衡量企業績效理論為基礎，透過文獻回顧，確認研究變數與研究架構，並分析相關變數間的關係提出研究假設，以問卷調查方式共發出問卷470 份，(回收有效問卷300份，回收率63.83%)，再將回收之有效問卷進行因素分析、變異數分析、線性結構關係模式及迴歸分析等統計方法進行資料分析驗證。

　　經實證研究後，本研究得到的結果如下：
一、企業策略分別對導入ERP動機、知識管理能力和企業績效皆有顯著正向影響。
二、導入ERP動機對企業績效有顯著正向影響。
三、知識管理能力對企業績效有顯著正向影響。
四、企業策略透過導入ERP動機的中介作用對企業績效有顯著正向影響。
五、企業策略透過知識管理能力的中介作用對企業績效有顯著正向影響。
六、不同企業特性在企業策略、知識管理能力、導入ERP動機及企業績效上有顯著差異。

　　本研究建議，企業應致力發展企業策略的能力，並且試著將知識管理和企業資源規劃做最佳的配置，這將帶給企業有效且最佳的績效。

　　Due to the rapid advancement of information technology, globalizations, and diversification of customers needs, enterprises are facing severe competition ever. Enterprise Resources Planning (ERP) is an information management system that can help enterprises allocate their resources best. With this system, the information flow will be integrated to improve the performances of operational process and productivity of enterprises and eventually enhance the competitiveness advantages.

　　Recently, Knowledge Management (KM) is the important issue to research competitive advantage and organizational effectiveness for management practices and academic researches. In the literatures, there are different perspectives to discuss about KM such as Process, System and Resource viewpoint, but it still lacks of an integrate model to explain the organizational effectiveness. This study proposes an integrated research model from the literatures based on capability perspective and makes empirical analysis on the relationships between KM and business effectiveness. By using the case study method to investigate the electronics and information industries, this study attempts to analyze the relativity among business strategies, KM capability, ERP, and business performance. Through the KM and ERP intermediary effect, strategy will influence performance.

　　Based on the theory of business strategy by Miles & Snow(1978), the theory of ERP by Bingi, Sharma & Godla(1999), the theory of KM capability by Andrew, Malhotra & Segars(2001), and the Balanced Scorecard（BSC）theory of business performance by Kaplan & Norton(1992), this study build up its research framework, obtained variables, and then proposed the hypotheses. Four hundred and seventy questionnaire samples were issued (with three hundred usable copies returned, and a 63.83% returning rate). Statistical methods such as factor analysis, ANOVA, linear structure relation mode analyze, and regression analysis, were conducted.

　　The results of this study suggested the following：
1.Strategy has positive influence of ERP, KM, and enterprises performance.
2.ERP has positive influence of enterprises performance.
3.KM has positive influence of enterprises performance.
4.Through the ERP intermediary effect, strategy has positive influence of enterprises performance.
5.Through the KM intermediary effect, strategy has positive influence of enterprises performance.
6.The characteristics of organizations show distinguishing differences among their strategic capability, ERP, KM, and enterprises performance.

　　The findings of this study suggests that companies should develop their abilities in strategy, and try to make the best match between ERP and KM which will bring effective performances.

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