Abstract: The nature of dynamic capability enhancement requires enterprises to construct a “platform” (organization structure) for actors to play their roles, and to achieve accurate accounting of behavior contribution of every actor. This study finds out that the evolution law of organizational structure shows that “fragmentation” is the direction chosen by the market. The dynamic capability enhancement requires that enterprises should construct an organization structure of full “fragmentation” to meet customers' needs; its mechanism should be that the enterprise provides resources, and the actor operates on borrowings with his wisdom. In such structure, the “dual structure” debit-credit bookkeeping method can avoid disadvantages of traditional accounting method, which is not able to carry out accounting on every actor because it is confined by its centralized accounting entity. By opening the actor's account, the “dual structure” debit-credit bookkeeping method can achieve accurate accounting of individual actor and the whole enterprise on the basis of accounting behavior cost and behavior value of the behavior bunch. Thus, the microeconomic foundation for dynamic capability enhancement can be constructed from the two aspects of “platform” providing and “will” stimulating.

Key words: dynamic capability, organization structure fragmentation, “dual structure” debit credit bookkeeping method, behavior bunch, behavior value