本研究主要目的係探討政府機關學習導向、組織學習、智慧資本與績效之直接影響程度及智慧資本與組織學習間關聯性，希望藉由實證結果能提供政府機關於後續如何將預算之籌編與績效評估結果相配合，及組織結構與員額配置等制度性問題之改善等，以提高行政績效與效能。研究架構變數，總共包括15個構面及69個題項，問卷資料透過因素、信度、相關性及迴歸分析來驗證各研究構念的影響。研究結果發現除智慧資本構面中顧客資本對績效構面中之學習與成長不具正向影響外，餘均正向影響績效；另智慧資本與組織學習間亦除顧客資本構面對組織學習中各構面不具正向影響外，餘均正向影響組織學習，爰表示組織成員對學習如抱持積極、進取態度及分享知識，則較能產生積極的學習行為，且透過組織優良人力素質、良好組織文化與創新作業流程等亦能提升組織積極的學習態度，進而解決組織管理困境提升政府機關績效。 The main purpose of the study is to discuss the direct influence of learning orientation, organizational learning, intellectual capital and performance on government offices as well as the relevance between intellectual capital and organizational learning. This is to help provide offices with an empirical result to match budget preparation with performance evaluation results that could solve systematic problems such as organizational structure and staff allocation, and eventually enhance administrative performance and efficiency. The study framework variable consists of 15 dimensions and 69 items. Using factors, credibility, relevance and regression analysis, the questionnaire verified the influence of each aspect. Research results showed that all aspects can positively influence the performance except for customer under intellectual capital which has no positive influence on the learning and growth dimensions of performance; intellectual capital can positively influence organizational learning except for customer which has no positive influence on any dimension of organizational learning. It was observed that if members of the organization hold a positive attitude towards learning and sharing knowledge, they have a greater chance of learning positively. In addition, having an excellent human, good organizational culture and innovative work flow can enhance a positive learning attitude that can further solve problems in organizational management, and improve performance in government offices.