知識管理是現代最重要的課題之一，企業轉型也在許多實務中證明對組織的成長與獲利很有幫助。然而因為轉型而創新的知識要如何管理，又是如何以知識螺旋的方式融入企業，進而幫助企業創新服務營運內容，則較少為人討論。本研究就是以此為研究動機，發展出的論文。藉由發生在Z公司轉型的過程中知識轉移發展的個案故事，來分析與印證企業在「知識管理」，與「企業轉型」兩方面的變化，如何與「知識螺旋」理論，交互影響的演變過程。 為了探討「知識轉換」的個案故事，本論文分別整理多篇「全球化」，與「知識螺旋」兩方面的重要理論文獻，設計出研究架構。本研究將個案公司企業知識的轉換過程，區分為三大階段; 而每一個歷程包含部份「共同化」、「外化」、「結合」與「內化」因子。企業知識管理上的重點之一，便是在於經理人們，如何能夠有效地調和這個「知識變換螺旋」過程，並將組織的策略資源與知識能力，藉由共同化、內化、外化與結合、轉化與學習而提昇。 經由個案資料與理論的分析與比較，主要的研究發現與結論如下：(1).在商業模式的轉型中，導入外部新資源與新知識，可讓其更迅速轉型並找到新策略。Z公司是企業轉型的最佳典範； (2). Z公司重新定位於「科技服務事業」，與轉型為「全球整合型企業」的創新商業模式，讓公司重新站上高峰；(3)個案A公司利用差異化分析，導入Z公司的經驗，建構新的能力，成就自己成為一個「全球整合型企業」。 最後，由個案故事的分析，本研究發現在「知識轉換」的螺旋中，即使是幫別的公司輔導轉型，也會對於因此學習到或是培養的新知識，經過知識的螺旋，再度轉換成企業本身的新核心能力。 關鍵字：知識螺旋、全球化、企業流程優化、委外加工、模組化、全球整合型企業、轉型、共享式服務中心 / Knowledge management is one of the most important topics in recent years. Business transformation has proved to be useful in the growth of the organization and profit. However, only few studies had focused on how to manage the innovative knowledge and how it is merged into a business through knowledge spiral and thereby helping to expand the business opportunities. This research is based on the case study of the knowledge conversion during a business transformation at company Z and analyzed the mutual effect and its relation with the knowledge spiral theory. The research structure is based on the summary of several key literatures on globalization and knowledge spiral to better understand the knowledge conversion cases. This research has divided the business transformation and knowledge conversion process in company Z into three major phases, and each phase is analyzed by four modules of knowledge transformation model, Socialization, Externalization, Combination and Internalization. One of the key points in business knowledge management is how the managers could cope with the knowledge conversion spiral process and improve the strategic resources with knowledge through the processes of socialization, externalization, internalization and combination. This research concludes that a company could introduce new external resources and knowledge during the business transformation in order to speed up the transformation process and craft a new strategy. Also, company Z repositioned itself as a service science company and then transformed with an innovative business model into a globally integrated enterprise to reclaim its glory. Finally, company A utilized gap analysis tool and introduced the transformation experiences by company Z to establish its own new expertise and become a globally integrated enterprise as well. This research also discovers that a company could also obtain new core comptetence through knowledge spiral by servicing other companies. Keywords: The Knowledge Spiral Theory, Globalization, Business Process Re-engineer, Outsource, Component Business Model, Globally Integrated Enterprise, Business Transformation, Shared Service Center