Abstract: This paper takes the manufacturing enterprises in the Pearl River Delta as the research objects and makes an empirical study of the relationship between their IT capability and performance, forming a research framework with IT capability as an independent variable, the enterprise performance as a dependent variable and the learning culture as a regulating variable. The results of the study show that IT capability has a positive effect on enterprise performance, learning culture has a positive regulating effect on the relationship between them, and IT capability will be brought into full play if the learning culture is well developed.

Key words:  IT capability, corporate performance, learning culture, regulating effect