This article emphasizes the process reengineering procedure and method, gives the implement process model including concept reform, process reform, organization reform, changes selected point executing model, gives BPR optimization principle;

• 本文着重探讨了流程再造的程序和方法,给出了包括观念重构、流程重构、组织重构、切换试点的实施过程模型和BPR的优化准则;