國際化的中小企業雖然已經克服國際化前資源的缺乏，但在國外市場若要與當地市場中的競爭者競爭，卻還需具備更多的知識及資源。在這個面向上，過去研究存在尚未解答的問題，包括：一、是否能繼續取得本土網絡所帶來的知識、資訊以及經驗；二、國際化後的績效是否可透過取得網絡中的知識及資訊而成長。再者，中小企業要如何從網絡中取得有價值的知識，則有賴於知識移轉機制的設置，因為知識移轉機制能將網絡中的知識與資訊進行有效率的篩選，取得有價值的內隱知識與外顯知識。因此，本研究整合社會資本與組織學習理論，探討網絡結構如何透過知識移轉的中介效果影響海外市場績效，以及在知識移轉影響海外市場績效的過程中，受到廠商吸收能力的干擾效果。本研究以製造業為母體，對已國際化之中小企業發放1,000份問卷，扣除20份無效問卷後，共152份有效問卷，並利用多元迴歸及線性結構方程模式來檢驗假設的顯著性。研究結果顯示，關係鑲嵌會正向影響知識移轉，結構鑲嵌對於知識移轉之影響僅部分支持；知識移轉之內隱知識會正向影響海外市場績效，外顯知識對海外市場績效影響則不支持；吸收能力顯著影響知識移轉與海外市場績效間之關係。最後，本研究根據分析結果提出研究結論、理論與實務意涵、研究限制及未來研究方向。

Although internationalized SMEs have overcome the constraints of resources before internationalization, they have to obtain more knowledge and resources to compete against competitors in the foreign market. According to this point, there are still existing unsolved problems over past literatures. First, whether SMEs could obtain knowledge, information, and experience from domestic network continuously. Second, whether SMEs’ internationalization performance keep growing with the knowledge and information obtained from domestic network. According to the discussion above, this study intended to integrate the views of social capital and organization learning theory on knowledge transfer (tacit knowledge and explicit knowledge) and propose a mediating relationship between network structure (relational and structural embeddedness) and foreign market performance (product innovation and market performance). Moreover, this study also proposed that a firm’s absorptive capability would moderate the relationship between knowledge transfer and foreign market performance. Survey samples of this study were randomly selected from the database of manufacturing industries offered by the Taiwanese official authorities. A total number of 150 valid samples were obtained. Multiple regression analysis and structure equation model (SEM) were adopted to probe into the correlation among network structure, knowledge transfer, and foreign market performance in the manufacturing industry. The findings show that relational embeddedness positively influences knowledge transfer; relationship between structural embeddedness and knowledge transfer partially support; tacit knowledge of knowledge transfer positively influences foreign market performance; no support is found for hypothesis linking explicit knowledge directly with foreign market performance; and the moderating effect of absorptive capability has significant impact on the relationship between knowledge transfer and foreign market performance. Finally, there are some conclusions, theoretical and practical implications, limitations and suggestions provided for the future study.