快速動盪的商業環境下,組織創新能力儼然成為競爭優勢主要來源。因此,組織逐漸仰賴外部知識以強化創新能力。然而,取得外部知識並不保證帶來創新的成果。本研究依據以流程觀點之吸收能力,探討組織機制與吸收能力各構面間關係,以及吸收能力不同構面與創新新穎程度間關係。本研究主要以台灣高科技製造成之廠商為研究對象,針對參與過新產品開發專案相關人員為問卷填答對象,有效樣本為262份,並以「淨最小平方法」(Partial Least Squares, PLS)進行實證。 研究結果顯示,不同組織機制下對於吸收能力三構面:探索性學習、轉換性學習、應用性學習,造成不同影響。研究發現,關於協調能力之組織機制主要影響探索性學習與應用性學習能力;系統能力主要影響轉換性學習能力;社會化能力主要影響探索性學習及轉換性學習能力。此外,除了吸收能力不同構面對於創新類型所帶來的影響有所差異外,實證結果也顯示吸收能力不同構面具有因果關係。 In the turbulence of business environment, organization innovation capability is the ma-jor source of competitive advantages. Therefore, firms increasingly rely on new external knowledge to enhance innovation ability. However, new external knowledge acquisition does not guarantee the results of innovation. This article follows the process-based definition of absorptive capacity, exploring how organizational mechanisms affect different dimensions absorptive capacity, and the relationship between different dimensions of absorptive capacity and innovation. The survey was conducted by high-technology equipment manufacturers’ employees involving new product development projects. The effective samples are 262, and used PLS (Partial Least Squares) for analysis. The results indicate that organizational mechanisms have different effects on organiza¬tional learning processes of absorptive capacity. The results indicate that organizational mechanisms associated with coordination capabilities (cross-functional interfaces, participation in decision making, and job rotation) primarily enhance exploratory learning capability and exploitative learning capability. Organizational mechanisms associated with system capability primarily enhance transformative learning capability. Organizational mechanisms associated with socialization capabilities primarily affect exploratory learning capability and transformative capability. In addition, the results show that exploratory, transformative, and exploitative learning has different effects on the types of innovation and their relationships of causality. The results emphasize the multidimensional nature of absorptive capacity and help to explain inter-firm discrepancies in profiting from external knowledge.