The authors of this paper construct a process model that describes the relationship among corporate culture, corporate learning, perceived environmental uncertainty and corporate performance. The authors collected data from 173 different companies and tested the model with structural equation model analysis. The process model is confirmed. Perceived environmental uncertainty has positive correlation with the strength of corporate culture and the strength of corporate learning. Both the strength of corporate culture and the strength of corporate learning have positive effects on corporate performance. The strength of corporate learning has stronger positive effects on corporate performance.