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摘要隨著科技的持續創新及市場國際化，企業的經營環境競爭日愈激烈，企業為達其永續經營的目的，必須運用有形之資本進行產品、製程、設備、技術、流程之創新、改造及更新，凡此皆需透過資本支出計計劃來完成。知識是21世紀企業最重要之資源，但亦需透過資本之投入，以轉化、應用、落實至企業之各項運作及流程，使知識透過行動，創造價值，以掌握競爭優勢，實現企業願景。中鋼公司屬重工業，其投資具金額龐大、投資期間長及技術要求高等特性，故如何應用知識管理，使投資計畫之進行與知識管理活動結合，讓知識資產幫助企業對有限資源作最適當的配置與運用，避免投資錯誤，發揮最高效益，已為企業刻不容緩之課題。本研究針對企業資本支出如何運用及結合知識管理以達到最佳之投資績效，進行理論應用於實務之探討。目的在於了解資本支出相關知識管理的內涵與特性、知識管理活動及知識管理促動要素之現況，探討在資本支出規劃與決策過程中，運用知識解決問題的實際情況，作為實務分析的基礎，並從知識管理的角度提出結論與建議。本研究所獲結論為：1.投資知識內涵的核心在於設備、技術、材料的創新，以及更高平台的評估、決策能力。2.知識創造能力為中鋼從事投資之競爭優勢。3.知識整合為企業形成投資決策的關鍵機制。4.強調紀律與安全的資訊科技環境，使知識管理活動受限。5.依部門特性有不同之蓄積結構。6.導引統合機制不顯著，減低知識管理的效率。7.「知識市場」最有助益的二個要素：「仲介者」、「市場報酬」。8.知識管理將成為企業投資之核心工作。關鍵字：知識管理、資本支出1AbstractsAstheconstantinnovationofscienceandtechnology,andthecontinualinternationalizationofmarket,theenvironmentofbusinessoperationhasbecomeincreasinglycompetitive.Anenterprisemustmakeuseofitsowntangiblecapitalstoconducttheinnovation,revampingandrenewalofproducts,processes,equipments,techniquesandprocedures.Alloftheseactivitiesshouldbeachievedbymeansofcapitalexpenditureproject.Knowledgeisthemostimportantresourceofbusinessin21thcentury.However,itmustbeconductedthroughcapitalinputtoconvert,utilizeandimplementtheknowledgeinthewholeoperationandprocessofabusiness.Throughtransformingknowledgetoaction,abusinesscancreateitscorevalueandenableitselftograspcompetitiveedge,andrealizecorporatevision.ChinaSteelCorporationisthesubjectofthisresearch.CSCisattributedtoheavyindustrywiththecharacteristicsofcapitalandtechnologyintensive,andlong-terminvestment.Itsinvestmentprojectisindeedahighlyknowledgeintensiveprocess.Hence,itisanemergentissueforabusinesstointegratethepracticeofknowledgemanagementandinvestmentprojectssothatknowledgeassetcanassistabusinesstoallocateandutilizeitsownlimitedresourceadequately,avoidwronginvestment,anddevelopitsbestperformance.Thegoalofthisresearchistoexaminethetheoreticalapplicationonpracticefocusingontheintegrationofcapitalexpenditureandknowledgemanagement,ofabusiness,topursueitsoptimalinvestmentperformance.Wetrytofindoutthenatureandcharacteristics,activitiesofknowledgemanagement,andthefactorsthatenableknowledgemanagementandtheircurrentstatus.Theninvestigatethepracticalstatusofabusinessutilizingknowledgetosolveitsproblemsintheprocessofcapitalexpenditureplanninganddecision-making.Finally,wesettheresultsofourinterviewsandinvestigationsasthebasisofourempiricalanalysis,andourconclusionsaslistedbelow:1.thecoreaspectsofinvestinginknowledgenaturearetheinnovationofequipments,technologyandmaterials,aswellasthehighplatformassessmentdecision-makingcapability.2.knowledgecreationcapabilityisthecompetitiveedgeforCSC’sinvestmentprojects.3.knowledgeintegrationisthekeymechanismforabusinesstoformitsdecision-makingofinvestment.4.theemphasisonenvironmentaldisciplineandsecurityofITsystemwillconstraintheactivitiesofknowledgemanagement.5.theaccumulativestructurediffersindifferentdivisions6.theefficiencyofknowledgemanagementwillbereducediftheguidingintegrationmechanismisinsignificant.7.themosthelpfulfactorstoknowledgemarket:mediatorandmarketreward.8.knowledgemanagementwillbethecoretaskofbusinessinvestment.KeyWord：KnowledgeManagement,CapitalExpenditure2目錄頁次摘要------------------------------------------------------1Abstracts---------------------------------------------------2誌謝詞------------------------------------------------------3目錄------------------------------------------------------4圖、表目錄--------------------------------------------------5第一章緒論------------------------------------------------6第一節研究背景與動機------------------------------------6第二節研究目的------------------------------------------8第三節研究方法------------------------------------------9第四節研究架構------------------------------------------14第二章文獻探討--------------------------------------------17第一節資本支出------------------------------------------17第二節知識的意義與內涵----------------------------------20第三節知識的分類----------------------------------------22第四節知識管理的意義與架構------------------------------24第五節知識管理活動--------------------------------------29第六節知識管理促動因素----------------------------------41第三章個案公司簡介----------------------------------------47第一節公司成立及沿革------------------------------------47第二節建廠歷程與知識管理萌芽----------------------------51第四章資料分析--------------------------------------------54第一節中鋼資本支出概況----------------------------------54第二節資本支出之知識管理分析----------------------------61第五章結論與建議------------------------------------------77第一節研究結論------------------------------------------77第二節研究建議------------------------------------------79參考文獻----------------------------------------------------823附錄訪談問卷----------------------------------------------854圖、表目錄頁次表1-1訪談問卷綱要--------------------------------------11圖1-1研究架構------------------------------------------14圖2-1知識的層次關係------------------------------------21表2-1內隱知識與外顯知識之比較--------------------------22圖2-2Knapp知識管理架構---------------------------------25圖2-3IBM知識管理架構-----------------------------------26圖2-4勤業管理顧問公司的知識管理架構--------------------27圖2-5微軟的知識管理架構--------------------------------28圖2-6Earl的知識管理模式--------------------