管理學者彼得．杜拉克在「後資本主義社會」(1994)一書提到，知識將取代機器設備、資金、原料或勞工，成為企業經營最重要的生產要素。亦即，時下的企業不再是以所謂土地、設備、廠房等實體資本為競爭優勢來源，企業的無形資產及知識創造的價值將是未來商場上決勝關鍵，而企業所謂的無形資產及知識創造的機制，正是所謂的智慧資本。
知識經濟時代的企業管理方針是透過不斷且大量吸收外在新知識，進而創造出以知識為導向的企業；但過去研究組織藉由知識創造的過程對組織吸收能力之研究，僅提出了理論概念，對於如何實踐知識創造與組織吸收能力，鮮少有實證性的研究。因此，本研究乃將理論與實務進行配合，以實證的方式驗證理論概念。
吸收能力與知識創造是企業永續經營的基石，亦是提升整體競爭力的最佳方法。本文進一步整理吸收能力與知識創造之文獻，發覺知識創造與吸收能力之關係實密不可分，亦指知識創造過程扮演吸收能力的中介作用。故本文延續Zahra & George(2002)的研究，發展出以知識創造為中介變數，影響潛在吸收能力與實質吸收能力，並針對國內前2000大公司的電子資訊產業進行問卷調查。研究結果顯示組織透過「知識創造」為中介因素，對「潛在吸收能力」與「實質吸收能力」有正面影響，即(一)取得能力透過社會化過程對轉換能力有正向影響，(二)消化能力透過結合化過程對轉換能力有正向影響，(三)消化能力透過結合化過程對運用能力有正向影響，(四)消化能力透過內隱化過程對轉換能力有正向影響。希望藉由研究結論，可提供後續從事吸收能力方面的研究者與實務界之參考。

The absorptive capacity and the knowledge creation are the cornerstone of the enterprise continues forever management, and also is the best method to promote the whole competitive ability. This article further reorganizes literature of the absorptive capacity and the knowledge creation, detected that the relationship between knowledge creation and the absorptive capacity is inseparable, also refers to the knowledge creation process is the mediator function.
Therefore this article continues the research of Zahra & George (2002), assuming that potential absorptive capacity has an influence on realized absorptive capacity through knowledge creation, and aims at the domestic top 2,000 the electronic information industry companies to carry on the questionnaire survey.
The findings showed the knowledge creation is the mediator, potential absorptive capacity has an influence on realized absorptive capacity through knowledge creation. Hoped the conclusion of this research, may provide the solid service to take the reference.

中文部份
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李茂能，結構方程式軟體AMOS之簡介及其在測驗編製上之應用：GRAPHICS & BASIC，初版，心理出版社，台北市，民國九十五年
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野中郁次郎，竹內弘高，胡瑋珊譯，企業創新的螺旋，初版，中國生產力中心，台北縣，民國九十三年
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中華徵信所網站，台灣地區企業排名調查，http://www.credit.com.tw
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