传统的组织结构建立在职能和等级的基础之上,虽然这种模式过去曾很好地服务于企业,但在当今多变的竞争环境下,已成为组织继续发展的阻碍因素。流程再造理论的提出为新的组织观点的建立与实施,提供了一个新的方法论基础。流程再造是从流程入手的组织创新活动。它开始于企业的流 The traditional organizational structure is based on the functions and levels. Although this model has served the enterprises well in the past, it has become an obstacle to the continued development of the organization in today’s ever-changing competitive environment. The proposal of the process reengineering theory provides a new methodological foundation for the establishment and implementation of the new organizational viewpoint. Process Reengineering is a process of organizational innovation activities. It starts with the flow of business