Abstract:Enterprise strategy often becomes the alienation in two directions such as empty sloganeering or budget details, from cognitive perspective angle, it originated from the manager's three misunderstandings: confuse the strategy with goals and plans, strategies don't need to be described, good strategy should be safe and reliable. On the basis of strategic cognition theory, we find that managers ignore the essence of strategy and its choice— a thought, a belief system and mental process. Then we discuss the characteristic of strategic thinking, the statement and evaluation of strategy, which provide development and reference for strategic cognitive theory.