企业流程再造与管理控制模式研究

Research on the Model of Management Control by Business Process Reengineering

企业流程再造理论 (BusinessProcessReengineering)是 2 0世纪 90年代由美国管理学者迈克尔·哈默 (MichaelHammer)博士和杰姆斯·钱皮 (JamesChampy)先生提出的一种新思想 ,是目前企业管理界最为推崇的管理理论之一 .企业在进行内部管理控制的总体设计中 ,引入企业流程再造的思想 ,可以使企业在组织控制、生产作业流程控制、资金控制、风险控制和客户与产品信息控制等方面采用更科学、更合理的新型管理控制模式 ,从而使管理控制更为有效 .

In the 90’s of the 20 th century business process reengineering was initiated by Dr.Michael Hammer and Mr.James Champy.For the time being the new idea has been recognized as one of the most respectable management theories.In a comprehensive design of the internal management control, it will enable the management control to be more scientific, reasonable and efficient with the new management control model upon the organizational control, production process control, capital control, risk control and customers and product information control while the business process reengineering is introduced into a management control.