本研究探討台灣製造業的智慧資本、知覺相似性對綠色創新績效影響之研究，並以知識創造能力為中介變項。採用問卷調查的方式，共計回收189份企業層級之有效問卷。研究結果如下：
（1） 智慧資本與知覺相似性對綠色創新績效有正向顯著的影響。
（2） 知識創造能力對綠色創新績效有正向顯著的影響。
（3） 關係資本與知覺相似性在企業綠化程度的中介影響下，對綠色
創新績效有正向顯著的影響。
（4） 在結構資本、關係資本以及綠色創新績效這三個構面上，大型企業和中小企業間具有顯著差異。
本研究對此提出管理意涵之建議，在華人社會中，如果要提高企業的綠色創新績效，組織成員與產業中的合作夥伴應具有相似的價值觀。透過本研究之實證分析結果，盼望能提供企業以及學術界新的思路與發展。

This study wants to explore the relationships among intellectual capital, perceived similarity, and green innovation performance via the mediator: knowledge creation ability in Taiwanese manufacturing companies. The unit of analysis in this study is business level. Through questionnaire survey, there are 189 valid questionnaires. The empirical results are presented as following:
(1) Intellectual capital and perceived similarity are positively associated with green innovation performance.
(2) Knowledge creation ability has positive influence on green innovation performance.
(3) Knowledge creation ability has the mediation effect among the positive relationships of green innovation performance, relationships capital, and perceived similarity.
(4) There are significant differences between large and small and medi-um-sized (SMEs) companies of the three constructs: structural capital, rela-tional capital and green innovation performance.
This study presents managerial implications. In Chinese society, if companies want to enhance their green innovation performance, they should have similar values with their partners in the industry. Through the empirical analysis of this study, we hope we can provide some new ideas and destina-tions for enterprises and academia.

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