鑒於「知識」與「創新」成為決定企業成敗之關鍵因素,企業如何透過學習與知識分享以影響新產品之開發遂為學術界與實務界所關注之焦點。本研究藉由組織學習理論與知識基礎觀點為立論基礎,提出一個結合組織學習、知識分享與新產品開發績效之概念性研究架構,並試圖驗證其構念間之關係。研究方法上則針對台灣知識密集企業為實證研究對象,經分層立意抽樣方式發放問卷後,利用有效回收之215份有效問卷進行複迴歸與結構模式方程式(SEM)分析以驗證研究假設,主要研究發現為:(1)組織學習對知識分享及新產品開發績效有部分的顯著正向影響;(2)知識分享對新產品開發績效有部分顯著正向影響;(3)知識分享是組織學習影響新產品開發績效的中介變數。綜言之,知識密集企業必須強調且建構學習導向之組織價值或文化,亦或藉由教育訓練或獎酬制度以激勵成員樂於從事學習與知識分享,如此方能有效提升新產品開發績效,甚或增進企業競爭力。 Based on organizational learning theory and knowledge-based theory, the study presents a conceptual framework of the interrelationships among organizational learning, knowledge sharing, and new product development performance. The knowledge-intensive firms in Taiwan were selected as research objects, 215 valid questionnaires were collected, the results of empirical analysis by multiple regression analysis and SEM shows that: (1) organizational learning has a partial significant positive influence on knowledge sharing and new product development performance; (2) knowledge sharing has a partial significant positive influence on new product development performance; and (3) the knowledge sharing was proved as an important intervening variable within this model. In short, knowledge-intensive industry have to emphasis and construct the organizational culture of learning orientation, or encourage members engaging in learning and knowledge sharing through training and reward system to promote new product development performance and firm's competitiveness.