知識已成為企業最重要之策略性資源身處在要求核心競爭力，策略環境及不斷創新的動態環境下，許多企業已體認到自給自足顯然不是最有利的選擇，透過移轉的方式自夥伴企業處學習知識能力而移轉深植於本身組織內，更是強化企業競爭優勢的有效途徑。從過去的研究中可了解知識移轉是不容易的，主要原因為有許多影響因子造成移轉上的障礙；本研究主要探討影響移轉績效之組織內部因素。依據二項組織之內部因素：寬裕資源、吸收能力對知識移轉活動之影響做假設1-3；同時並加入產業環境因素交互作用做假設4，研究對象為台灣新報資料庫上市公司共688家，重要契約揭露知識移轉活動共210家，整體比率30.5%，研究結果發現，(1)吸收能力對知識移轉有正向的影響(2)已吸收寬裕資源對知識移轉活動有正向的影響(3)吸收能力與寬裕資源之交互作用對知識移轉活動有負向的影響(4)寬裕資源與產業環境交互作用對知識移轉有負向的影響。

Knowledge has become the most important strategic asset of the firms. How to utilize effective knowledge management to enhance the knowledge in the organization is a key issue for firms to compete in the future. Learning useful knowledge from outside through transfer is an effective way to strengthen firm’s competitive advantage.
Previous research has revealed that knowledge transfer (KT) is hardly an easy thing because of the vast amounts of various impact factors that can impede the process.
The main purpose of this study are to explore the effects of organization slack resources, absorptive capacity in knowledge transfer, and to investigate the interaction effect of industry environment. The study population included firms in the Taiwan Economic Journal beside OTC company, A total of 688 firms were investigated, and and the remaining is 210, valid and complete, were used for quantitative analysis. The useable response rate was 30.5%.
The major findings of this study include: (1) absorptive capacity have positive effect in knowledge transfer (2) absorb slack resource have positive effect in knowledge transfer (3) the interaction between absorptive capacity and slack resources have negative effect in knowledge transfer (4) the interaction between slack resources and industry environment have negative effect in knowledge transfer.

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