管理流程再造是企业信息化建设具有关键作用、难度最大的基础工作，它牵涉到企业组织结构的变革、利益关系的调整、管理方式的转换，特别对传统管理理念造成巨大冲击。所谓流程再造就是按市场导向和企业目标，组合一系列相互关联的管理或工作行为，合理、顺畅、快速地将企业的 Management process reengineering is the key role of enterprise information construction, the most difficult basic work, which involves changes in the organizational structure of enterprises, the adjustment of interest relations, the management mode of change, in particular, the traditional management concept has a tremendous impact. The so-called process reengineering is based on market-oriented and business goals, a combination of a series of interrelated management or work practices, a reasonable, smooth and fast business