The approach of the age of knowledge economy and prosperous growth of IT makes knowledge become one of the most important core resources. The knowledge is also organizations' key point of seeking for survival and development. Knowledge economy emphasizes on transferring ¡§knowledge¡¨ into ¡§profit¡¨ instead of knowledge itself. Therefore, knowledge application is more essential than knowledge possession. At rapid digital age, knowledge management becomes key point of core competence. Hence, this study, knowledge management as variables, will discuss if knowledge management will upgrade the achievement of R&D performance of human capital and organizational culture. This study used questionnaire. This study used convenience sampling to select 1,517 high-tech industries as subjects from Taiwan Industrial Park Directory (published by Taipei County Exhibition Hall, 2005) and the appendix of high-tech industry yearbook (published from 2002 to 2005) as population. Valid questionnaires were 140 copies. This study used LISREL for data analysis and the result are listed as following: 1. Investment in human capital management helps efficiently improve R&D performance. The functional activities of human resources, such as recruit, maintenance and encouragement, connect organizations with employees effectively. Enhancement of employees' contribution, promise and encouragement strengthen value and uniqueness of human resources and also produce remarkable progress of R&D performance. 2. Execution of organizational culture, including participation, strategic vision which aids to organization's evolution, team work and organizational structure, helps to improve significantly for R&D performance. 3. Promotion and execution of knowledge management play as important mediators in organizations. The efficiency of R&D performance in human capital and organizational culture will be enhanced through the mediation caused by execution of knowledge management. 4. The amount of enterprises' employees makes diversity of performance of human capital and knowledge management. The enterprises that own 2,000 employees and above have more remarkable performance in human capital and knowledge management than the enterprises that own fewer employees. It means, large-scale enterprises have more competence because of more cost reduction, which improves quality of products and customer services. Regarding knowledge management, different amount of enterprises' employees also makes diversity of employees' knowledge creation and collection. The result of this study indicates that large-scale enterprises are more capable of invention and acquiring latest knowledge.