本論文是以有生命的開放系統的觀點來描述與解釋組織內的資訊、知識、及智慧財產的整體作為一個知識體的存在與演化方式，以有別於目前許多學者以智慧資本偏向靜態觀點對於組織的知識的存在方式的描述。以系統科學與生理學及非線性的觀點來看待組織之內的知識價值累積過程，以有別於 Nonaka與 Takeuchi等以偏向機械論的觀點來看待組織內的知識形成過程。 本論文提出一個組織的知識系統理論，描述每一個存活著的經濟「組織」都有一個它賴以維生的「知識系統」，稱為「組織知識系統」。組織在處理資訊的同時，組織身實體部份發生的改變，其實是它的知識系統的知識價值新陳代謝發生在先所造成。理論的發展從Galarbith(1971)的組織處理資訊的方程式出發，以量子物理學家Schrödinger（1944）提出生物以負熵維生的理論及Wiener（1948）提出資訊是負熵的理論為依據，將Prigogine的耗散結構方程式轉換，得到「組織知識系統」是知識價值的「蓄積結構」的方程式。透過生理系統與知識系統的類比說明組織知識系統的知識價值的改變是其內部的同化作用與異化作用的總合。經由非線性模擬方程式的設計與模擬參數的組合選擇，模擬知識系統的知識價值在不同生命週期的變化，來說明知識系統的存在與演化方式。本論文研究的貢獻包括： 一、 在理論發展上，成功的將Galarbith的組織處理資訊的理論、Prigogine的耗散結構理論、Schrödinger的生物以負熵為食的理論及Wiener資訊等於負熵的理論，此四個理論整合為本論文的知識系統理論。 二、 在認識論的層次上，以活的開放系統的觀點描述組織裡的整個知識體的存在與演化方式。本體論的層次上，透過系統模擬及生理系統類比使知識系統的本體存在方式在認識論給出之後能被確立本體的存在。在方法論的層次上，由知識價值蓄積結構方程與非線性方程式的建立與聯結，使知識系統的知識價值在生命週期之中的變化的描述可被數量化。 三、 以知識系統內的新陳代謝類比清楚的說明整個知識系統的知識價值蓄積在不同生命週期階段的改變，是同化作用與異化作用的共同結果。 四、 知識系統的新陳代謝現象可由一個簡潔的非線性疊代方程式清楚說明，使以模擬來驗證直覺成為可能。 關鍵字：知識系統、耗散結構、蓄積結構、新陳代謝、同化作用、異化作用。 / This dissertation applies and extends a living open system view of organization in description and interpretation of being and becoming of knowledge body of organization，which is a metaphysical part of organization and constituted by information、knowledge and intellectual properties as elements of a living open system。This study provides a dynamic view of existence of knowledge in organization which is to critic and differentiate with contemplated intellectual capital theory with tendency toward a static aspect。System science approach、physiological analogy and non-linear model were applied in this study for describing the process of preservation of knowledge value in organization which is different with previous studies of Nonaka and Takeuchi with tendency toward the mechanic aspect of knowledge formation process in organization。 A theory of knowledge system of organization was developed which claimed every living economic organization who want to survive must rely on its knowledge system survive first。 Organization processes information，its physical part also is changing at the same time which is driving by knowledge value metabolism happened first in its knowledge system。To build the theory，a information processing theory (Galarbith, 1971)、a theoretical view of organism rely on feeding on negative entropy to survive (Schrödinger, 1944) and a theory of information is equal to negative entropy (Wiener, 1948) were integrated for converting the equation of dissipative structure theory of Prigogine to a equation of preservative structure theory of knowledge value of organization。On the analogy of knowledge system as a physiological system to interpret knowledge value change of knowledge system is the net of its system internal new knowledge value formation (termed anabolism) and existing knowledge value decay (termed catabolism)。Then this study uses non-linear equations to build mathematical models and selects different sets of simulation parameters to simulate knowledge value change in different life cycle stages of knowledge system to demonstrate being and becoming of knowledge system。The contributions of this study are： 1.On theory building，theories of Galarbith, Schrödinger, Wiener and Prigogine were successfully integrated into a theory of knowledge system of organization。 2. On the epistemological level，a living open system view was adopted to clearly describe the being and becoming of knowledge system of organization。On the ontological level，the physiological system analogy and non-linear system simulation make it is able to ensure the existence of knowledge system of organization。On the methodology level，the equation of preservation of knowledge value of knowledge system of organization was constructed and extended to linkage with non linear equations, make it feasible to qualitatively describe the knowledge value change in the whole life cycle of knowledge system of organization。 3. With an analogy of metabolism of physiological system and knowledge system of organization，it can be clearly explained that the knowledge value change of knowledge system is its sum of the system internal effect of anabolism and catabolism。 4. Metabolism of knowledge system can be clearly described via a concise non-linear equation，which makes it feasible to prove intuition by mathematical simulation。 Key Words：Knowledge System、Dissipative Structure、Preservative Structure、Metabolism、Anabolism、Catabolism。