宋代蘇軾在文章方面，創作多元豐富，無論是山水遊記、應試策論，皆有其獨到之筆觸與思維模式，不僅僅是位文人才子，更是治世救國之賢臣。蘇軾關於經營天下、治理國家之方針，多是出自於進論、進策之中，極具探究鑽研之價值，而本文擇選蘇軾〈漢高帝論〉與〈魏武帝論〉二篇，進行深入分析與論述，主要是此二論之內容，皆以帝王作為主題，與治國經營有著密切關係，故本文以透過「人才之運用」、「利害之洞察」、「情感之控管」三點，建構蘇軾管理經營之策略。撰作目的不僅在於文章之義理分析，更冀望蘇軾之學可運用於現代管理經營中，發揮其通古宜今之致用性。

During the Song Dynasty, Su-Shi was a prolific writer with diverse and rich creations. Whether it was travelogues or test-taking strategies, he had his unique style and thought patterns. He was not just a talented scholar, but also a wise official who saved the country in times of crisis. Regarding his management of the country and the principles of governance, most of it was derived from his proposals and strategies, which were of great value in exploration and research. This article chooses Su Shi's two pieces, “Discourse on Emperor Gaozu of Han” and “Discourse on Emperor Wu of Wei”, for in-depth analysis and discussion because both articles focus on emperors and have a close relationship with the governance of the country. Therefore, this article constructs Su Shi's management and operational strategy through three points: “the use of talents,” “insight into interests,” and “control of emotions.”The purpose of this article is not only to analyze the ideas in the articles but also to apply them to modern management and operations, demonstrating its practicality and applicability across time.