中文摘要：

本文基于竞争日趋激烈的商业时代,阐释了企业提升动态能力的关键因素和匹配组织结构倒置及其管理控制系统所应具有的创新特征,架构了动态能力、组织架构和管理控制系统之间交互影响的理论框架。然后,以近年海尔集团自创的自主经营体（ZZJYT）为案例研究对象,描述了以海尔＂倒三角＂为主体结构特征、ZZJYT的基本逻辑和运行体系,研究表明海尔这一管理机制彰显了在动荡竞争环境中,企业通过组织结构重构可以驱动其动态能力,并直接诱发了信息传递路径、经营目标与员工薪酬、流程结构、组织信任与文化等管理控制系统的全面创新。文章认为,海尔的ZZJYT是中国企业组织管理变革的有益探索,既扬弃了现有企业战略和组织管理的理论,也对以创新为主导的中外企业多维度的实践提供了启示。

英文摘要：

This paper seeks to explain how companies in highly competitive environments obtain and improve dynamic capabilities by providing an integrated theoretical framework elaborating on the relationship between dynamic capabilities, organizational structure and management control system. We focus on the ZZJYT innovation current undergoing in Haler group. We explore the characteristics of organizational structure of ＂inverted triangle＂ and the intuitions of ZZJYT. Our empirical work shows that the management innovation at Haler group triggers management control system changes including those in information system, processes, and the extent of which social and trust controls are employed. We believe that ZZJYT at Haler is an informative management exploration, which provides significant theoretical and empirical implications.