企业战略控制能力决定了战略执行的效率与效果。传统战略控制理论侧重于对控制方法的系统性研究,却对控制系统本身的执行效率问题缺乏关注。基于控制论的基本原理,在回顾传统战略控制理论的基础上,指出其在控制效度和控制载体上存在的问题,并根据三类经典控制工具,提出了一种具备联动可调功能的战略控制系统。通过嵌套使用平衡计分卡、财务模型与计划甘特图,企业的战略规划可不断转化为战略行动计划,并在实施过程中实现联动性调整。
The capability of enterprises' strategic control determines the efficiency and effects of strategy implemen- tation. The traditional strategic control theories placed great emphasis on the systematic research on the control meth- ods, however, little attention was paid to the issues about the execution efficiency of control system. Based on the basic principles of cybernetic system, this paper points out the problems existed in control validity and control carri- er of strategic control system on the basis of reviewing traditional strategic control theories, puts forward a strategic control system with ganged and adjustable function in combination with three kinds of classical control tools. Through the nested use of the balanced score card, financial model and planning Gantt chart, enterprises' strategy planning can be transformed into strategic action plans continuously and be able to achieve linkage adjustment in the process of implementation.