本研究以台湾17家跨产业的公司为样本对象，并回收有效问卷355份，透过线性结构化方程序模型将知识分享、吸收能力对创新能力的影响进行实证分析。

• The LISREL model of the relationships among absorptive capacity, knowledge sharing and innovation capability is constructed based on the data sampled from 17 Taiwan cross-sectional corporations and received 355 valid questionnaires.