近年來資訊科技產業的變革，顧問業與軟體產業大幅成長，具備e化知識的人才供不應求，因此急需將企業e化知識普及化。本文主張推動學習系統來協助e化知識的教育訓練，同時以創新擴散理論為基礎，探討e化知識（系統操作、系統流程、企業績效評估與分析）所對應的學習系統（線上學習平台、流程情境模擬與展示、決策模擬系統）。最後，針對這三個學習系統進行成本效益之評估，發現線上學習平台的建置成本最低，學習效益最直接；流程情境模擬與展示及決策模擬系統的成本非常高，學習利益也較高。根據本文的討論，間接證明了創新擴散理論適用於學習系統在企業e化知識的推動。

Recently, industries of business consultancy and services and software are substantially growing, so they need a large amount of talents having e-Business knowledge. In order to satisfy the demand, we have to popularize the e-Business knowledge. This study focuses on how to assist the education and training of e-Business knowledge with learning systems. According to innovation diffusion theory, we discuss e-Business knowledge (operation of systems, process of systems, and performance evaluation and analysis) and learning systems (e-Learning system, workflow simulation system, and decision simulation system). Finally, results show that e-Learning system costs a few and has direct learning performance. Workflow simulation system and decision simulation system costs a lot, but it has better learning performance. Therefore, this study proposes that innovation diffusion theory is adapted to promote e-Business knowledge with learning systems.