在智價時代，知識為企業競爭力的重要來源；許多研究者相信，知識或智慧資本的創造，得先由知識分享開始。但是實務經驗卻顯示，知識分享是一相當棘手的課題，影響組織成員分享知識之意願的關鍵因素，往往不是在技術，而是在人與文化上。然而當前的學術研究中，甚少從組織層級來解析企業整體的知識分享，也甚少從文化的觀點來探討知識分享的議題，或者並未觸及文化的真正微妙而深層的影響層面。 本研究以Edgar Schein的文化觀點，深入探索個案公司互鎖文化假定影響知識分享的微妙過程，並據以建構出一中距離理論模式。研究結果顯示，除非由文化觀點來檢視，否則將難以理解，為何個案公司在高階主管鼎力支持、設置知識分享獎勵制度、也建置了知識分享技術平台下，知識分享卻仍然窒礙難行。

In an era where knowledge is extremely valuable, knowledge has become the base of competitive advantage for all businesses. Many researchers believe that knowledge sharing is the fundamental step for building knowledge or intellectual capital. However, according to the actual participants' experiences, knowledge sharing does not seem to be an easy lesson to learn for organizations. The key factors that influence the willingness of knowledge sharing between members in an organization are the people and the culture existing in an organization, rather than the technology. Nevertheless, only few studies have taken the organizational culture perspective to examine knowledge sharing at organizational level, and these studies usually fail to reach the level where culture's underlying assumptions as well as subtle influences disclose. This research uses Edgar Schein's cultural perspective to study the subtle relationships between corporate culture and knowledge sharing in organizations. By using the case study method, this paper constructs an middle range theoretical model. The result shows that knowledge sharing can only be actualized when there is adequate organizational culture. Without adequate organizational culture, knowledge sharing is extremely difficult to practice even when there is a full support from the top management, a good reward system, and a knowledge sharing platform.