面對知識經濟的時代，知識已成為企業獲取競爭優勢最重要的來源，然而研究顯示，企業在推動知識管理的方案時有多數的推動活動是未能符合預期或是失敗的，其關鍵原因在於知識管理的規劃上忽略了對企業知識資產進行有系統的清點而採取了錯誤的推動策略，知識盤點作業無疑是知識管理程序的重要項目。
以商業流程為基礎的知識項目分析，有助於知識及知識管理與企業目標的緊密結合，而工作流程系統是商業流程表述的工具。有鑑於此，本研究旨在透過系統展示法，結合知識盤點、工作流程等理論架構建構以工作流程系統為基礎的知識盤點模型，將企業目標的實現以不同的工作流程結合，在工作流程運行的過程中整合知識盤點的作業，以滾動的方式彙整盤點的資訊，以期協助企業簡化知識盤點的流程，進而提高知識盤點的效率，及提供可靠的分析內容。最後並以實際案例驗證本研究所推導建置模式之可行性，因此本研究的主要結論有三：
一、 本知識盤點系統結合工作流程，有助於提高知識盤點的效率。
二、 本系統之盤點結果，有助於提供組織決策參考之用。
三、 本知識盤點系統，對於組織的策略目標調整有很好的支援程度。

In the era of knowledge economy, knowledge has been the major resource for enterprises to keep it on the vantage point in competition. Yet, said some research, a lot of knowledge management projects promoted by enterprises could not meet the plans or even just got failed on the way. The major reason to such results is implementing unsuitable promotional strategies which come from knowledge management without systematical audit in enterprise knowledge asset. Knowledge audit is surely one of the priority in knowledge management processes.
The knowledge item analysis based on business process helps the knowledge and its management to get close to the goals coming from enterprises. And, workflow systems play as the tools of presentation in business process. According to it, this research is to integrate the theories and structures in knowledge audit and workflow, through system demonstration, to make the knowledge audit model based on workflow system. Practice for enterprise goals are carried out in combination of various workflows and integrating knowledge audit processes during operation of the relative workflows, collecting the information from audit during workflow cycles which is expected to improve simplifying knowledge audit process for promoting the efficiency of knowledge audit and delivering reliable analysis.
Ultimately, the practice of the developed model in this research will be verified through practical cases. Therefore, there are three conclusion points after this research.
1. The knowledge audit system integrated workflow improves the efficiency of knowledge audit.
2. The audit outcome through this system helps in offering reference in organization decision.
3. The knowledge audit system supports well in adjusting organization strategy and modifying the goals.

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