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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。
Based on the concept of Transaction Reengineering (BR), this paper discusses the theoretical composition of BR, namely BR thought and BR method. By summarizing and analyzing the development and current situation of BR, this paper respectively looks forward to the future development of BR in the field of analysis and application .