金融業是整合專業人才與市場需求，透過金融知識運用管理的過程，藉以創造利潤的行業。除了有效管理人力、財務、物資等有形資產之外，營運績效更取決於如何利用知識管理來提升智慧資本，以因應競爭激烈的環境，達到永續經營的目標。本研究探討知識創造型態、知識分享與銀行業人力資本關係，藉以研析我國銀行業如何透過整合知識創造型態、知識分享的過程創造人力資本，進而提升企業價值。研究結果發現，銀行業知識創造型態無法直接對人力資本有顯著影響，必須透過知識分享方可間接影響人力資本。也就是說，銀行業者應致力於建構有效能的資訊分享模式與帄台，方可有效累積企業人力資本，提升競爭力。

The financial industry integrates market demand and specialist to enhance profit in the knowledge management process. Operation performance not only depends on sufficient tangible assets (human resource, finance, material) management, but powerful knowledge management to enhancing intellectual capital as well. This study analyze related research results as indicators to measure and explore the relationship among knowledge creation model, knowledge sharing and human capital in banking Industry. The results indicate that knowledge creation model has a significant effect on knowledge sharing, and knowledge sharing has a significant effect on human capital of banks. Moreover, the knowledge creation model has an insignificantly direct effect on the human capital. Bank managers should devote to construct a sufficient knowledge sharing model and platform, and can contribute to accumulating human capital to future competency.