本研究关注的是非营利组织的战略形成过程。随着我国非营利组织的蓬勃发展，越来越多的非营利组织意识到了战略管理对于组织发展的重要性，开始制定组织战略，力图取得更为卓越的绩效。然而，非营利组织在引入战略这一概念来引领组织发展的实践中，常常会陷入到战略失效的尴尬境地，即制定出来的战略并没有发挥出预期的作用：要么流于形式，要么高高在上，没有指导组织发展的实质价值。很多组织也苦恼于究竟该如何形成真正能促进组织绩效、回应组织使命的战略。于是研究问题由此产生：非营利组织应如何形成战略，从而促进组织更好地回应使命？ 已有研究主要集中于两种战略形成思路：一种是规划的思路，强调战略的形成是一个周密考虑、理性设计的过程；另一种是渐进的思路，强调战略形成过程的不断调适、渐进、动态的特征。而既有研究以及当前的实践中，都以规划的思路为主，缺少渐进思路下的战略形成方式。本研究通过案例研究方法，系统性地探讨了非营利组织采用规划模型制定战略的适用性问题，并基于核心能力理论提出了适合初创期、尚未形成核心能力的非营利组织的战略“生长模型”。 笔者选取两家非营利组织——G基金会与H基金会作为主案例进行研究，对两家组织进行了历时近三年的跟踪研究。此外，笔者重点访谈了26家基金会，并回收109份基金会秘书长调查问卷作为辅助支撑。最终研究发现： （1）核心能力要素是非营利组织采用规划方式形成战略的必要条件。当非营利组织在尚未形成核心能力时，采用规划的思路制定战略，会产生“战略断层”的现实困境，使得组织的发展路径无法与组织现状与战略目标相匹配。这一困境具体体现为目标的“退化”与“理想化”。 （2）在战略规划的模型框架下分析这一困境，找到了战略断层产生的四个发生机制：首先，从规划的前提看，受“信息可及性”和“信息分析力”的限制，非营利组织在进行战略规划时存在信息盲区，很难在行动之前有一个全局的把握，并且通过理性分析找到最佳行动路径与模式。其次，从规划的过程看，非营利组织在进行使命、目标、任务的层层分解过程中，容易产生层次间因果链条的削弱现象，带来横向上的“使命偏移”与纵向上的“使命退化”。再次，从规划的内容看，缺乏对于核心能力要素的关注，非营利组织的核心能力具备“内隐性”的特点，位于很多组织的“信息盲区”中，且难以纳入规划的分析模型。最后，规划模型具备制定与执行分离的特点，员工更多地作为战略规划执行者的角色，因此对其在行动中的能力发展产生负面效应。 （3）基于核心能力理论与公共服务绩效评估的KPS理论，提出了“节点问题——模式——技术”基础观（KPS-Based View）。在此理论基础上提出了另一种战略形成的方式，即战略的生长模型。第一，将规划中的“目标”回归到“方向”；第二，聚焦核心能力，在项目运作的过程中，以节点问题为导向，基于问题不断探索前行，不断完善项目模式与积累解决问题的技术；第三，将U+B结构引入到组织内部，促进能力的传递与扩散。 （4）生长模型为起点较低、尚未形成核心能力的非营利组织提供了一条渐进的、自下而上的战略形成路径，避免组织进入到“超前规划”的轨道，进而遭遇“战略断层”的困境。同时，使得组织在核心能力增长的过程中，组织的目标不断明晰、升级、整体化，项目模式愈加成熟，实现组织沿着特定方向有机生长的状态。 如果说规划模型是在试图用一个通用的框架或者模型将非营利组织引上战略之路并塑造组织的发展蓝图的话，本研究针对规划模型下的“战略断层”困境，提供了另一条路径——即沿着特定的发展方向，建构与延伸匹配这一发展方向所需要的核心能力的机制，借助这一机制整合人、项目以及目标，培育组织有机生长的战略，为处于发展初创期、尚在摸索前行的非营利组织提供了一个有助于促进绩效与回应使命的战略形成路径。

This study focuses on the strategy formation process of non-profit organizations. With the rapid development of non-profit organizations in China, more and more non-profit organizations are aware of the importance of strategic management for organizational development and begin to develop organizational strategies in an effort to achieve better performance. However, the author finds that non-profit organizations often fall into the embarrassing situation of strategic failure in the practice of introducing the concept of strategy to lead the development of the organization, that is, the strategy formulated has not played its intended role: either in the form, or in the high, without the substantive value of guiding the development of the organization. Many non-profit organizations are also anxious about how to form a strategy that truly promotes organizational performance and responds to organizational missions. So the research question arises: How should a non-profit organization form strategy to promote better response to the mission? The existing research mainly focuses on two paths of strategy formation: one is the planning approach, emphasizing that the formation of strategy is a careful consideration and rational design process; the other one is an incremental approach, emphasizing the constant adjustment, gradual and dynamic characteristics of the strategy formation process. The strategic model in the existing research is mainly based on the planning approach and lacks the strategy formation model under the gradual approach. This study systematically explores the applicability of non-profit organizations using planning model to formulate strategies through case study methods. Based on the core competence theory, this paper proposes a strategic growth model suitable for non-profit organizations that are in the initial stage and have no core competencies. The author selected two non-profit organizations, the G Foundation, and the H Foundation, as the main case to conduct research, and conducted a three-year follow-up study on the two organizations. In addition, the author focused on interviewing 26 foundations and implementing 109 Foundation Secretary-General questionnaires as auxiliary support. In the end, the study found that: (1) The core competency element is a necessary condition for non-profit organizations to adopt a planning approach to form a strategy. When non-profit organizations have not yet formed core competencies, adopting a planning approach to formulating strategies will create a dilemma of “strategic gaps”, so that the organization's development path cannot match the organization's current status and strategic goals. This dilemma is embodied in the “degeneration” and “idealization” of the goal. (2) Analyzing the above problems under the logical framework of strategic planning, this research finds out four mechanisms of strategic gaps. Firstly, from the premise of planning, subject to the limitations of “information accessibility” and “information analysis capability”, there are information blind spots in the strategic planning of for-profit organizations. It is difficult to have a global grasp before the action and find the best course of action and mode through rational analysis. Secondly, from the perspective of the planning process, the non-profit organization is prone to the weakening of the causal chain between the layers in the process of layer-by-layer decomposition of missions, objectives, and tasks, bringing the “mission shift” in the horizontal direction and “mission degradation” in the vertical direction. Thirdly, from the perspective of the content of the plan, there is a lack of attention to the core competence elements. The core competence of non-profit organizations is characterized by “intuitive”, which is located in the “information blind zone” of many organizations and is difficult to incorporate into the analytical model of planning. Finally, the planning model has the characteristics of separation between development and execution, and employees are more likely to act as strategic plan performers, thus limiting their ability to develop during the execution. (3) Based on the core competence theory and the KPS theory of public service performance evaluation, the "KPS-Based View" is proposed. Based on this theory, another way of strategy formation is proposed, namely the “growth model” of strategy. First, return the “goal” in the plan to “direction”;Second, focus on core competencies, in the process of program operation, guided by key issues, constantly improve the program model and accumulate technology to solve problems; third, introduce the U+B structure into the organization to promote the transmission and diffusion of capabilities. (4) The “growth model” provides a gradual, bottom-up strategy for non-profit organizations that have not yet formed core competencies, avoiding the organization's entry into the “advanced planning” orbit and encountering the “strategic gap”. At the same time, in the process of organizational core capacity growth, the organization's goals are constantly clear, upgraded, integrated, and the project model is more mature, enabling the organization to grow organically in a specific direction. If the planning model is trying to use a common framework or model to bring non-profit organizations to the strategic path and shape the organization's development blueprint, this study provides another path for the “strategic gap” dilemma under the planning model—A mechanism that builds and extends the core competencies needed to match this direction of development along a particular direction of development, using this mechanism to integrate people, projects, and goals to foster an organization's organic growth strategy. The conclusions provide a non-profit organization in its early stage of development with a strategy formation model that helps promote service performance and response mission.