企业流程中所有的非增值步骤都应该清除掉。用迈克尔•哈默的话来说，就是要“对企业的业务流程(Process)做根本性(Fundamental)的思考和彻底性(Radical)的重建，其目的是在成本、质量、服务和速度等方面取得显著性的改善，使企业能最大限度的适应以顾客、竞争、变化为特征的现代企业环境。”从定义中可以看出，流程再造就是要根据市场环境的变化，围绕客户需求重新设计业务流程，以追求企业效率的提高。目前，中国很多中小企业的管理人员的热衷于去实践流程管理，但是达到良好效果的鲜有耳闻，探究其根源还是在于组织对流程管理的理念理解不够深刻和透彻。本论文期望通过流程管理思想史，把握其脉搏，并根据笔者在流程管理咨询的实践中的心得体会，探寻现实中小企业如何运用流程再造的思想在企业中进行管理实践。本文首先对流程的相关概念进行了较为详细的阐述，然后根据笔者在校实习期间为两家风格迥异的企业进行流程管理咨询的实践经验和一个课堂上学习并参与讨论的典型流程再造的案例，说明应该如何对企业的现状进行“望闻问切”，并在此基础上，针对企业的实际情况对症施治和在操作层面上的进行业务流程管理实践。

All non-value added procedures in enterprise process should be cut off. As what Michael Hamel has said, it is necessary to make fundamental consideration and to do radical rebuilt to the enterprise’s business process, with the aim of accomplishing significant improvement in aspects such as cost, quality, service and speed, and thus enabling the enterprise to adapt utmost to the modern enterprises’ surroundings characterized by customer, competition, and change. In terms of the concept of process rebuilt, it means that the enterprises have to take into account of the marketing environment change, reconstruct business process to meet customers’ needs, so as to pursue enterprises’ efficiency enhancement.At present, many managers in small-and-medium-sized enterprises have great passion on practicing process management; however, good results obtained are so scarce. The basic reason lies in the organizations’ deficiency of accurate and thorough understanding to process management. By referring to process management thought history, with my experience in process management consulting practices, this dissertation tried to explore how small-and-medium-sized enterprises apply process rebuilt thoughts to practice. In the beginning, this dissertation declared process related concepts and definitions in detail; then, according to my internship experiences of doing process management consulting for two enterprises with utterly different styles, and my experience of participating in a process rebuilt case discussion in class, I explained how to lean about and to diagnose enterprises, on base of which, providing an appropriate diagnosis plan and doing process management practice on the operation level.