面對知識經濟時代的來臨，知識資產如今已是企業在全球經濟市場上獲得財富的主要來源，企業也逐漸體認到智慧與創新等知識資本將取代傳統的土地、勞力資本，成為新的核心競爭優勢，由於知識是影響組織經營績效的重要資源，因此如何透過「知識管理」來有效管理公司的無形價值，便成為企業所共同關注的焦點，故設計一套適當的知識管理績效評估系統實屬刻不容緩的議題。
為此本研究乃以智慧資本為基礎，透過對智慧資本的衡量，間接地衡量出組織在推行知識管理活動後，其績效表現成果如何，並以「模糊理論」與「層級分析法」作為評估模式，利用資訊科技，設計出一套KM績效管理系統，協助企業進行知識管理活動的評估，並提供一個互動的平台，藉由群組溝通討論，找出企業表現不佳指標要項的原因及解決方案，為企業提供一個較客觀的評估結果，以作為後續推行知識管理活動的依歸，真正達到知識管理評估與改善的績效系統。
最後，為了確認本研究所開發的雛型系統之實用性，藉由個案實證的方式來驗證本系統在研究成效上的效度與信度，確認系統的實用性後，歸納出本系統的貢獻度有下列四點：(1) 提供一套線上知識管理績效評估系統，幫助企業有效降低績效評估所需的成本與時間;(2) 結合模糊理論與層級分析法做為評估模式，解決評估人員主觀判斷產生的模糊不確定性;(3) 提供交流平台，讓參與者不僅僅是評估，更能透過群體討論的方式，找出組織運行產生的問題原因及解決方案;(4) 個案公司的評估結果與本研究的系統運作結果相當符合且一致，顯示此系統可協助公司進行有效的知識管理績效評估，並可以提供決策資訊做為後續活動的參考依據。

Facing the advent of the knowledge-based economy, enterprises realization that the continuous competitive advantages are no longer land, labor and capital, but have been replaced by knowledge capital. Knowledge has become the critical core capital for enterprises. Enhancing corporate value through Knowledge Management (KM) effectively is a key issue in practices and academics. One of the crucial subjects related to KM is to design an appropriate IT-based KM performance evaluation system for enterprises.

When KM performance evaluation is carried out, apart from environmental uncertainty and difficult to quantify evaluation criteria, it often brings ambiguity occurred by human subjectivity. Therefore, performance evaluation model of knowledge management is proposed in this study by combining Fuzzy Theory and Analytic Hierarchy Process (AHP).

And performance evaluation structure of knowledge management is used intellectual capital theory. The research s of intellectual capital as categories of “human capital”, “process capital”, “innovative capital”, “relationship capital”, and “marketing capital”. In order to improve KM performance evaluation, this study develops an on-line performance evaluation management system based on this model is to measure the KM results of knowledge intensive organizations. Finally, we adopt a case study to confirm the benefits derived from this system.

Several conclusions were found in this study：(1) This system is helpful to simplify KM evaluation process; (2) This system is useful to deal with unstructured decision problems in performance evaluation; (3) It is helpful to accumulate organizational memory effectively; and (4) This system provides company executives with practical references for decision-making.

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