Abstract Arthur Anderson Consulting spent thirty millions US dollars on corporate management research and development, which in turn developed ¡§The Best Corporate Workflow Knowledge Management System¡¨ for thousands of clients and consultants. This is the best example for successfully invented knowledge management. Not only foreign corporations are applying this resources management system to improve their competitiveness. Taipei government also applied knowledge management related measures facilitated by Microsoft Corporation in 2001. Taiwan Private Corporation obviously has already followed the trend on knowledge management. ITIS listed resources management system as one of the six significant techniques in 1996. The term ¡§Knowledge Management¡¨, has become a buzz word in corporate culture for a long time. Some observers said this is the trend for knowledge management in the future. Others think this is just an interim. Either one would be true; knowledge management seems to be one necessary means to replace other organizations restructuring direction. Currently, most of academic researchers in resources management primarily focus on application and subjective issues. There is a lack of study to prove whether knowledge management can improve organizational performance. The study brings organization performance and knowledge management into discussion order to figure out the effects from knowledge management and organization performance. With thorough investigation, there are several points that are worthy to note: 1. Different business strategy, industry category and life cycle devote differences in existing knowledge management culture and organization performance. (1) Those corporations which apply innovative strategies like knowledge management culture and organization performance usually have better satisfactory than those which apply other business strategies. 2. Knowledge management culture has tremendous effects on knowledge management performance and organization performance. 3. Knowledge management performance has partial mediatory effects on knowledge management culture and organization performance 4. Knowledge management strategy has partial moderator effects on knowledge management culture and intellectual capital management performance (1) If corporate intellectual capital is mostly explicit knowledge, corporate intellectual management performance will be better off when apply systematic strategy (2) If corporate intellectual capital is mostly tacit knowledge, corporate intellectual management performance will be better controlled by individualize strategy.