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长期以来,在企业的管理活动中,无效率的业务流程经常导致对市场的快速反应能力下降。改变这种局面成为企业管理活动的必然要求,由此流程再造理论应运而生。流程再造理论深深地影响了企业的具体管理活动,20世纪90年代以来,企业的内部控制理论逐渐吸收、应用流程再造理论,开始了内部控制建设的变革,构建基于企业流程再造的内部控制制度成为企业提高效率、增加效益的首选途径。
For a long time, inefficient business processes often led to a diminished ability to respond quickly to the market in the management of the business. Change this situation has become an inevitable requirement for business management activities, and thus the theory of process reengineering came into being. The theory of process reengineering has deeply affected the specific management activities of enterprises. Since 1990s, the internal control theory of enterprises gradually absorbed and applied the theory of process reengineering, started the reform of internal control construction and built the internal control system based on business process reengineering Become the preferred way for enterprises to improve efficiency and increase efficiency.