当代企业管理理论不断地推陈出新，继八十年代的全面质量管理之后，由美国的M．Hammer和J.Champy九十年代初提出和倡导的企业再造理论成为当今管理学界和企业界议论与实施的热点。根据M．Hammer等的观点，企业再造就是要彻底地重新思考与设计企业作业流程，期望在成本、质量及 The theory of contemporary business management has been continuously introduced. After the total quality management in the 1980s, the United States’ M. Hammer and J. Champy’s theory of enterprise reengineering initiated and advocated in the early 1990s has become a hot topic of discussion and implementation in management circles and business circles. According to M. According to Hammer et al., enterprise reengineering is to thoroughly rethink and design the enterprise’s operation process, expecting cost, quality and