从执行偏差到规则更新——不确定环境下企业战略执行能力的动态校准机制

从执行偏差到规则更新——不确定环境下企业战略执行能力的动态校准机制

彭仲雄¹ 孙康勇²

（1. 澳门大学工商管理学院，澳门, 999078;2. 日本一橋大学商学院，日本 东京, 101-8439）

摘 要：不确定环境下，企业战略执行的关键难点不仅在于目标分解和绩效控制，更在于执行偏差能否被及时识别、解释并转化为组织规则更新。既有研究分别关注战略实施、资源重构、组织学习和管理控制，但对执行偏差如何进入反馈学习、并进一步改变流程、指标、授权和资源配置规则的能力生成逻辑解释仍显不足。本文采用理论分析与管理场景归纳方法，构建“执行偏差—反馈学习—规则更新”的动态校准机制，揭示战略基准设定、行动验证、资源聚焦、反馈学习和规则更新之间的耦合关系。研究认为，执行偏差并非单纯负向结果信号或控制对象，而是战略假设复核、组织学习和管理规则更新的触发信号；战略执行能力则表现为企业将局部执行经验制度化为流程、指标、授权和资源配置规则的持续能力。该机制为理解不确定环境下企业战略执行能力形成提供中观解释，并为企业战略复盘、资源配置和执行节奏优化提供分析依据。

关键词：战略执行；动态校准；执行偏差；组织学习；规则更新

From Execution Deviation to Rule Updating:The Dynamic Calibration Mechanism of Enterprise Strategic Execution Capability under Uncertainty

Zhongxiong Peng¹  Kangyong Sun²

(1. Faculty of Business Administration, University of Macau, Macao 999078；2. Hitotsubashi University Business School, Tokyo Japan,101-8439）

Abstract: Under uncertainty, the key challenge of strategic execution lies not only in goal decomposition and performance control, but also in whether execution deviations can be identified, interpreted, and transformed into organizational rule updating in a timely manner. Existing studies have examined strategy implementation, resource reconfiguration, organizational learning, and management control, but they have offered limited explanation of the capability-generation logic through which execution deviations enter feedback learning and further change processes, indicators, authority arrangements, and resource allocation rules. Using theoretical analysis and management-scenario induction, this study constructs a dynamic calibration mechanism of “execution deviation–feedback learning–rule updating” and explains the coupling among strategic benchmark setting, action validation, resource concentration, feedback learning, and rule updating. Execution deviation is regarded not merely as a failure signal or control object, but as a trigger for strategic assumption review, organizational learning, and management rule updating. Strategic execution capability is therefore reflected in the continuous ability to institutionalize local execution experience into processes, indicators, authority arrangements, and resource allocation rules. 

Keywords: strategic execution; dynamic calibration; execution deviation; organizational learning;rule updating

DOI：10.68079/moglkx.2026.3.06   [原文下載][Download PDF]