自21 世紀以來，全球經濟已朝向以知識為基礎的經濟體系，知識也成為最重要 的投入要素，且為一國持續成長之重要關鍵。占全體企業比率高達九成七的中小企業 一直是台灣經濟的主要動力，在全球化知識經濟的趨勢下，越多中小企業投入知識管 理，對台灣未來的經濟發展越具重大意義。本文探討國外中小企業運用知識管理的相 關文獻，希望能從國外中小企業所遭遇的問題獲得啟發，並介紹政府目前正積極執行 的中小企業導入知識管理推動計畫與2008 年標竿輔導案例，俾中小企業業者能對導 入知識管理有更深一層的了解，並藉由觀摩成功案例引起中小企業者的迴響，進而投 入知識管理。

Since 21 century, the world has move toward a knowledge-based economic system. Knowledge nowadays has become the most important factor for a sustained growth of a country. The small and medium enterprises (SMEs) in Taiwan account for 97% of total enterprises and are the main force of economic growth. Under the trend of global knowledge economy, the more knowledge management (KM) the SMEs invest in, the more advantage for Taiwan’s future development. This study attends to the relevant literatures of knowledge management of overseas SMEs in order to acquire some implications for reference. Also, this study introduces the “KM Plans for Small and Medium Enterprises” which is actively promoted in Taiwan so as to make the managers of SMEs a better understanding for conducting KM. In additions, this study introduces the best practices of SMEs’ conducting KM for benchmarking.