For the revolution of ¡§the Third Wave¡¨, theorists have made arguments of the new tasks of organizations. Davenport and Prusak(1998: 19) have argued that the knowledge of the work force, the efficiency of organization¡¦s utilization of knowledge, and the speed of acquisition and utilization of new knowledge have become the only lifeblood of competitive advantage of organizations. Organizations make employees achieve some degree of ¡§knowing¡¨ by the usage of ¡§justified beliefs¡¨. So that they would be capable of the performance ,which is necessary for the organization to create value in the market and survive. Thus helping employees to obtain the knowledge necessary for performance more efficiently has become one of the major issues of management. Trying to conclude arguments of working knowledge, organizational learning, and knowledge management in literatures, we build up a framework to analyze the structure of knowledge management system in organizations. First, We draw different types of important working knowledge to organizations out of the operation styles of knowledge in organizations. Also, we sum up different characteristics of learning behaviors in different levels in organizations and the relationships between the learning behaviors and the knowledge base of organizations. Therefore, we could find out the relationship between the working knowledge needed by organizations, the learning behaviors, and the knowledge management system in organizations. Based on the literature review and qualitative data analysis and, we have the findings as follow: 1. Organizations that need tacit working knowledge to help employees to finish tasks would make learning assumptions of Constructionism; therefore they would focus on the construction of shared meaning. Information system that makes the communication easier would be needed most. Those who need explicit knowledge would make learning assumptions of Congnitivism and need integrated data base which give updated and correct information. 2. Organizations that develop knowledge strategy in existing knowledge domains intend to learn from the internal resources. Therefore they would need a system that helps to find the experts who know the answers and provide solutions. Organization that explore in new knowledge domains more likely to learn from the outside resource. Usually they send a group as learning agent for the organization. This agent would learn then integrate the new knowledge and the needs and operations of the organization. For this reason, the kind of knowledge system needed is to convey the new integrated knowledge from the agent to the rest of the organization. 3. The societal sub-system like language in common play more important role in knowledge management system than information system along.