隨著全球資源流動和通訊技術的快速進步，企業間的競爭已不再僅限於本地市場，而是擴展至全球範圍，這使得企業的競爭行動與回應也日益頻繁。在這樣的競爭環境下，企業為了應對競爭對手的戰術性行動，常常需要思考並選擇不同的回應策略。有些企業可能會採取配對回應的方式，以維持市場份額或降低競爭程度；有些企業則會採取創新回應，試圖提升自身在市場中的地位或領導地位。然而，過去的研究主要集中於配對回應的探討，對於創新回應的研究相對較少，這與實際市場情況存在一定差異。因此，本研究旨在探討企業在面對競爭對手發起的戰術性行動時，是否會選擇採取創新回應作為回應策略，以及創新回應對企業績效的影響。此外，本研究進一步考慮了組織學習能力和市場導向對戰術性行動與創新回應之間的調節效果，以期更全面地理解企業在競爭環境中的行為和績效表現。
本研究以問卷調查蒐集與分析資料，共計收回259份有效樣本。實證研究結果分析結果顯示：(一)戰術性行動對創新回應具顯著性；(二)創新回應對企業績效具顯著性；(三)組織學習能力在戰術性行動與創新回應間具調節效果(四)顧客導向在戰術性行動與創新回應間不存在調節效果；(五)競爭者導向在戰術性行動與創新回應間存在調節效果；(六) 跨部門協作導向在戰術性行動與創新回應間不存在調節效果。

With the rapid advancement of global resource mobility and communication technology, competition among enterprises is increasing. Therefore, enterprises need to contemplate and choose different response strategies to counter tactical actions from competitors. Some enterprises may opt for matching responses to maintain market share or reduce competitive intensity, while others may choose innovative responses to enhance their position in the market. However, past research has primarily focused on matched responses, with relatively less attention given to innovative responses, which differs from the actual market situation. Therefore, this study aims to investigate whether enterprises choose to adopt innovative responses as a strategy in response to tactical actions initiated by competitors, and how innovative responses affect corporate performance. Meanwhile, this study further considers the moderating effects of organizational learning capability and market orientation on the relationship between tactical actions and innovative responses.
This study using questionnaire surveys for data collection and analysis, obtaining a total of 259 valid responses. The empirical research findings indicate that: (1) Tactical actions have significant impact on innovative responses; (2) Innovative responses have significant impact on corporate performance; (3) Organizational learning capability has moderating effect on tactical actions and innovative responses; (4) Customer orientation doesn’t have moderating effect on tactical actions and innovative responses; (5) Competitor orientation has moderating effect on tactical actions and innovative responses; (6) Interfunctional coordination orientation doesn’t have moderating effect on tactical actions and innovative responses.

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