本研究以智慧資本為中介效果的觀點，來探討組織文化、智慧資本與組織績效的關係。由文獻中整理出組織文化的定義與分類，主要採取Cameron and Quinn (1999)的競值架構，將組織文化分為：支持型文化、創新型文化、效率型文化、官僚型文化。智慧資本的部份則分為人力資本、結構資本、關係資本，並依定義發展出各個衡量構面，最後探討智慧資本對於組織績效的影響。因此推論出假設：組織文化影響智慧資本中的人力資本的蓄積，其中智慧資本的管理與運作方面會產生下列的假設，人力資本蓄積效果會影響關係資本的蓄積，關係資本進而影響結構資本的蓄積，經過此運作後，結構資本蓄積對組織營運績效有正向影響。
本研究以結構方程模式對組織文化、人力資本、關係資本、結構資本與組織績效作一全面性探討，研究結果發現組織文化對於智慧資本與組織績效的完全中介模式。主要是組織文化對人力資本、人力資本對關係資本、關係資本對結構資本、結構資本對組織績效均呈顯著正向影響。最後出驗證出完全中介效果的成立，組織文化會影響人力資本的蓄積，並且人力資本會進而影響關係資本的蓄積；更進一步，關係資本蓄積會影響結構資本的蓄積，最後透過結構資本的蓄積影響組織績效的表現。
其中，根據本研究的樣本所呈現的結果發現。企業在組織文化上較重視創新型文化，其次是效率型文化；人力資本蓄積方面，重視員工知識、創新的交流與養成的能力，其次為員工才能的蓄成；關係資本蓄積方面，企業強調的是顧客資產導向大於供應商資產關係；在結構資本蓄積方面，著重在於流程資產、IT技術能力。
因此，組織文化會影響員工知識創新交流、員工的專業特質與才能養成。且透過深厚的人力資本蓄積亦會影響公司中顧客資產導向與供應商資產關係經營，進而透過結構資本的蓄積，其中包括有創新資產、IT技術能力與流程資產的投入與應用，來對組織績效產生正向的影響。

Regarding intellectual capital as the effect of Mediation, we are goint to explore the relation between organizational culture, intellectual capital and organizational performance. According to the definition and classification of organizational culture from the literature, which is adopting Cameron and Quinn’s competiting value framework theory (1999), organizational culture is classified as supportive clture, innovative culture, effective culture and bureaucratic culture. Intellectual capital is classified as human capital, structural capital and relational capital. We develop dimensions according to their definitions and explore the effect of intellectual capital on organizational performance. Therefore, a hypothesis is inferred --- organizational culture may affect the storage of human capital in intellectual capital; while another hypothesis is developed from intellectual capital management and operation --- human capital storage may affect relational capital storage, and then relational capital storage affects structural capital storgage. After these operations, structural capital storage positively affects organizational performance.
With linear structural equation models, we are going to explore organizational culture, human capital, relational capital, structural capital and organizational performance entirely. We find the mode of complete mediation of organizational culture toward intellectual capital and organizational performance. The effects of organizational culture on human capital, human capital on relational capital, relational capital performance are obviously positive. In the end, it is proved that the effect of complete mediation is tenable. Organizational culture affects human capital storage, and then human capital affects relational capital storage; furthermore, relational capital storage affects organizational performance.
According to the result of this research, in organizational culture, enterprises value innovative culture the most, followed by effective culture; in human by the development of staff’s ability; in relational capital storage, enterprises emphsize customer asset orientation more than supplier asset relation; in structural capital storage, they emphasize procedure asset and IT techniques.
In conclusion, organizational culture affects staff’s knowledge innovation, professional speciality and ability development. Abundant human capital storage affects the operation of customer asset orientation and supplier asset relation. Eventually, structural capital storage, including innovative assets, IT techniques and procedure assets, affects organizational performance positively.

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