在現今競爭越發激烈的產業環境之中,適者生產、不適者淘汰的法則一直以來都不變,許多知名品牌或企業在無國界的競爭之下都悄悄熄燈,因此企業應該全方位的思考,將資源作有效的配置,以追求最大的利潤。本研究藉由市場導向、創新能力對持久競爭優勢影響的分析,並以創新能力為中介變項,來探討如何改善組織經營績效,進而增強企業之持久性競爭優勢。本研究係以台灣中小企業為研究對象,採用問卷調查法作為研究工具,本研究採用問卷調查法,並運用SPSS 軟體作為統計分析工具,進行研究假設之檢驗。研究結果發現,市場導向、創新能力、及持久競爭優勢間有顯著相關;市場導向對創新能力與持久競爭優勢有顯著的正向影響;創新能力對市場導向與持久競爭優勢間具有部分中介效果。 In today's more extremely competition in the industrial environment, the production of the fittest, not those out of the law has always been the same, many well-known brands or companies under competition without borders are quietly shut down, so companies should think about the full range of the effective allocation of resources to pursuit of maximum profit. The subjects of the research include the correlation between the market-orientation, innovation capability and sustainable competitive advantage. It also explores if innovation capability could result in a media effect from the alternation between market orientation and sustainable competitive advantage commitment. This study is based on small and medium enterprises in Taiwan as the research object, using the questionnaire as a research tool, this study used questionnaires and statistical analysis using SPSS software as a tool to carry out the research hypothesis testing. Study found that between market orientation, innovation, and sustainable competitive advantages are significantly correlated; market orientation has a significant positive effect on innovation capability and sustainable competitive advantage; innovation capacity of between market orientation and lasting competitive advantage partially mediated.