策略的探查與分析

A lies at the heart of B

用來表示在B情況時，A是最重要的。例：

Effective execution lies at the heart of achieving superior business performance. 卓越的企業績效的重心在於高執行力。

Purposeful action-taking by managers — both individually and collectively — lies at the heart of effective execution. 高執行力的重心則在管理者的有目的型的行動。

我認為此句型比起使用 important 之類的單字更加學術而且好看。

原始整句：
With characteristic intellectual brio, Ghoshal and his co-author Heike Bruch argue that effective execution lies at the heart of achieving superior business performance and that purposeful action-taking by managers — both individually and collectively — lies at the heart of effective execution.