【摘要】 本文在介绍事务重建（BR）概念的基础上，讨论了BR的理论构成，即BR思想和BR方法，通过对BR发展和现状的总结与分析，分别展望了今后BR在分析与应用领域的发展。更多还原

【Abstract】 Based on the introduction of business reengineering (BR), the paper discusses BR’s makeup,which consists of BR ideology and BR methodology. From the summary and analysis of BR’s development and its present situation,some points of view about the fu-ture research and application of BR are presented.更多还原