本論文研究建立以策略規劃為文獻核心，研究與引用亨利•閔茲伯格（Henry Mintzberg）對於策略形成的十個學派所提出的論點來探討策略規劃在規劃、計畫、及規劃者三方面的角色扮演，對組織行為及參與人員所應有的承諾與責任，及在學術及學派所提出的五種策略規劃的模型。
本論文特別研究亨利•閔茲柏格所著《策略規劃的興衰》（The Rise and Fall of Strategic Planning）一書中的思想與理論，並整理成十二個重要論點，做為本論文之文獻探討。
本論文研究企業的策略規劃之執行問題探討，乃依據閔茲伯格對於策略規劃的十二個論點整理成十個核心問題，作為本論文所選擇的三家公司之問題探討，從受訪者之個人經驗與見解及個案公司的現況分析，成為本論文在個案實務的驗證探討。企業訪談的十個核心問題包含：策略可以預先規劃嗎？策略如何產生？ 策略形成與規劃有一定的模式嗎？策略規劃對企業有幫助嗎？及企業舉行的策略規劃會議有意義嗎？這些相關問題的訪談之重要內容已予以重點摘錄於個案研究中，並做成訪談紀錄如附件。
除上述之個案研究與問題探討外，本論文也提出外在環境因素的變化將影響企業策略形成與策略修正之週期的快慢，而策略執行的成果也將受到組織慣性的因素影響之三方動態研究。
另外，本論文也提出從企業生命週期看企業在不同的規模及企業所處的階段（萌芽期、成長期及成熟期），受外在因素影響時，其競爭能力與策略規劃形式及策略決策模式的狀況研究分析。

Abstract
The heart of the study is based on the ten schools on Strategic Planning outlined by Henry Mintzberg, especially their arguments in the pivotal roles played by planning, plan, and planner. Another important source of discussion here is Mintzberg’s “The Rise and Fall of Strategic Planning”.
Out of the literature review came twelve essential points summarized in this study. The author has extracted from these twelve points ten questionnaires that were used for interviewing with three industrial leaders who were selected for their experiences in this field. The attempt is to integrate theories with practice, since strategic planning is inevitably intertwined with human judgments.
Some of the ten questionnaires include: “Should planning be scheduled ahead?”, “Does strategic planning really help out enterprises?”, “Should strategic planning come out of formal process?”, “Does strategic planning contribute to the success of enterprises?”, and “How meaningful is formal planning meeting?”.
The interviews are listed here and the author’s own interpretations are also included along with the opinions recorded. It becomes clear that strategic planning is intrinsically affected by the external factors that have forced the manifestation of strategic planning. Once the need is formed, then the next stage is an attempt to formulate it—into a written form. During this stage the formal statements will be discussed and revised; it is also at the stage the process is closely dependent on the “inertia” of the organization: the smaller the decision body, the faster it is concluded. This goes along with the general observation that the bigger the organization, the slower the decision is arrived.
The final stage for strategic planning is the execution stage. At this stage, the swiftness of implementing any change in strategic planning depends on the “capability” of the executing body, in this case, usually concerning how fast an organization reacts to changes.
The study also suggests that to perfect the formation of strategic planning, other than the human factors, it would be necessary to approach the problem from the planning life cycle, implementation process, and views of the executioner.
Keywords: strategic planning, the model of strategic planning, strategy implementing, strategy formulation, industry life cycle

Ansoff, H. I. (1965). Corporate Strategy. New York: McGraw-Hill.
Boston Consulting Group Inc. (1975). The Strategy Alternatives for the British Motorcycle Industry. Lndon: Her Majesty’sStationery Office.
Chandler, A. D. (1962). Strategy and Structure: Chapters in the History of the industrial Enterprise. Cambridge, MA: MIT Press.
Clausewitz, C. (1989). On War. Princeton, NJ: Princeton University Press.
Christensen, C. R., Andrews, K. R., Bower, J. L., Hamermesh, G., and Power, M. E. (1982). Business Policy: Text and Cases. Homewood. IL: Irwin.
Henderson, B. D. (1979). Henderson on Corporate Strategy. Cambridge, MA: Abt Books.
Hill, C. W. L. and Jones, R. G. (2004). Strategic Management Theory: An Integrated Approach. (6th) Boston: Houghton Mifflin.
Mintzberg, H. (1976). “Planning on the left side and managing on the right”, Harvard Business Review, 54(4): 49-58.
Mintzberg, H. (1987). “Crafting strategy”, Harvard Business Review, 65(4): 66-75.
Mintzberg, H. (1990a). “The design school: Reconsidering the basic premises of strategic management”, Strategic Management Journal, 11: 171-195.
Mintzberg, H. (1990b). “Strategy formation: School of thought”, In J. Frederickson (ed.), Perspective on the Strategic Management. Boston: Ballinger.
Mintzberg, H. (1994). The Rise and Fall of strategic Planning. New York: Free Press.
Mintzberg, H., Ahlstrand, B., and Lampel, J. (1998). Strategy Safari: A Guided Tour through the Wilds of Strategic Management. London :Prentice Hall.
Poter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitiors. New York: Free Press.
Poter, M. E. (1985). Competitive Advantage: Creating and Sustaining Superior Preformance. New York: Free Press.
Selznik, P. (1975). Leadership in Administration: A Sociological Interpretation. Berkeley, Evanston, IL: Row, Peterson.
Steiner, G. A. (1969). Top Management Planning. New York: Macmillan.
Steiner, G. A. (1979). Strategic Planning: What Every Manager Must Know. New York: Free Press.
Sun, T. (1971). The Art of War. New York: Oxford University Press.
Taylor, F. W. (1911). “Shop management”, In Scientific Management. New York: Harper and Brothers.