知識經濟時代的來臨，企業組織維持競爭與存活的武器，已不再是土地、設備等有形資產，而是存在於組織成員中，龐大而無形的智慧資本─知識。在組織內的員工愈積極分享知識，愈是發揮知識的價值；由此可知，知識分享係始於人與人之間的互動，建立在人際關係基礎之上；彼此互動越密切越能產生具深度、廣度和有效率的知識分享(Lane & Lubatkin, 1998)。因此，運用社會網絡的觀點在探討知識分享的議題上顯得相當重要。
本研究乃以社會認知理論所提出之三個構面─環境、個人及其行為，作為探討組織成員間知識分享行為之大架構，並將其中之個人面向採用社會資本理論的三個構面(結構面─互動密切、關係面─信任、認知面─共同願景)來衡量社會資本對於組織中個人知識分享意圖之影響；而在環境面向則以社會支持之概念為主要探討內容，期望建立一適於分析知識分享行為中，個人、環境與行為三構面之模式。
本研究使用問卷調查法來收集全國五區國稅局人員對於知識分享相關構面實際感受的資料。並且採用迴歸模式的分析方法，對於研究架構進行檢驗，其結果為社會支持會正向影響組織成員間之互動密切、信任及共同願景，而互動密切、信任及共同願景又會增加知識分享者的分享意圖，因而促使知識分享的行為。

With the coming of the age of knowledge economy, the weapons enterprises use to maintain competitiveness and survival lie no longer in tangible assets such as land, or equipment, but rather in the vast and intangible wisdom capital among their staff members—knowledge. The more eager the staff members are to share their knowledge, the more valuable their knowledge is. As a result, knowledge sharing begins with interaction between people, and is established on the basis of interpersonal relationship. The closer the interaction is, the more profound, extensive, and efficient knowledge sharing is (Lane & Lubatkin, 1998). Therefore, a look at knowledge-sharing issues from a perspective of social network proves to be significant.
This research on knowledge-sharing behavior of members of organizations is based on the three aspects derived from Social Cognitive Theory—environment, persons, and their behavior. First of all, the aspect of the individuals, with regard to the three aspects of Social Capital Theory: structural dimension—social interaction ties, relational dimension—trust, cognitive dimension –shared vision, is discussed by how social capital influences the staff members’ intent to share their knowledge. Secondly, the aspect of the environment is mainly focused on the concept of social support.This study is aimed at a proper analysis of knowledge-sharing behavior in terms of these three aspects—persons, environment, and behavior.
By means of questionnaire survey conducted throughout 5 districts of National Tax Administration, I collect the employees’attitudes toward the aspects of knowledge sharing. Furthermore, I analyze the research strategy with regression model. The result is that social support will positively affect the close interaction, trust, and vision among members of organizations, which in turn will enhance the intention of those who share their knowledge and consequently inspire knowledge-sharing behavior.

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