時代的激烈競爭之下，知識管理的概念也越趨重要，知識是幫助企業尋求競爭力的其中一項法寶，更是企業的策略性資產與核心競爭能力，然而知識的流動速度、過濾、分析與整合等步驟將會影響新知識的品質，也因此突顯了知識管理的重要性。現今企業的經營講究永續，但永續經營的關鍵已從過去的有形財產移轉到無形資產上，其中最主要的資產就是源源不絕的知識。因此本研究以知識管理機制、知識存量與智慧資本做為研究架構探討其關聯性，本研究抽取國內一千大企業公司來調查各個行業的知識管理機制、知識分享、知識存量與智慧資本之間的關聯性，共回收了384份問卷，以SPSS 17與AMOS 7.0進行信效度分析、因素分析、迴歸分析與結構方程模式來驗證假設是否成立，而實證結果如下述：
1. 組織的知識管理機制對知識分享行為與知識存量有正向顯著影響
2. 組織的知識分享行為對知識存量與智慧資本有正向顯著影響
3. 組織的知識存量對智慧資本有正向顯著影響
4. 知識存量在知識分享行為與智慧資本之間扮演部分中介的角色

In this keen competition modern time, knowledge management is more and more important. Knowledge not only helps enterprises to seek their own competition but also a strategy asset and core competition of business. Knowledge contains many processes, such as speeding, filtration, analysis, integration, etc. This processes will produce and effect a new knowledge’s quality and show us that how important of knowledge management. An enterprise pursues sustainable development. The key factor has been transferred from tangible to intangible and the main asset is the endless knowledge. The main purpose of research is to discuss the relationship of knowledge management, knowledge sharing behavior, and intellectual capital. The research selected 1,000 domestic enterprises as researching sample and there were 384 questionnaires returned. We used SPSS 17 and AMOS 7.0 to precede reliability and validity analysis, factor analysis, regression analysis, and structural equation models to test hypothesis. The results were as following:
1. Knowledge management was positively significant correlated both with knowledge sharing behavior and knowledge stock.
2. Knowledge sharing behavior was positively significant correlated both with knowledge stock and intellectual capital.
3. Knowledge stock was positively correlated with intellectual capital.
4. Knowledge stock played a partly mediator role between knowledge sharing behavior and intellectual capital.

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