企業流程再造是企業提升競爭力與面對激烈、快速的環境和科技之變革所必須走的路。企業流程再造的理論研究和成功案例很多，然而在實務上，當企業欲改造流程時所面臨的問題是不知從何處(where)做起，不知何處(what place) 可以改善的窘態。 因此，本研究以考慮隱含具倍數關係的管理原則之基本假設，是否因環境或資訊科技的進步得以改變，使其隱含的倍數效益可以展現，而達成 企業流程再造的目的。本文考慮隱含具倍數績效的管理原則有；具五倍效益的80/20法則(Pareto principle)、具二倍效益的責任分散(separation of responsibility)處理原則、具多倍效益的集中/分散(centralization/decentralization)處理原則等。 同時，發展一套管理原則的基本假設檢查表，幫助企業檢核是否有本文所提之管理原則基本假設可改變的現象，以找出企業的作業流程何處可以再造，同時本研究亦提出相對應問題之解決策略，使企業在進行流程改造時有所依循。 一、針對80/20法則提出以「分類與分流」、「降低單位處理成本」和「自助式的服務」等策略，重新思考80/20法則的應用假設。 二、針對集中/分散處理原則提出以「強化個人專業化」、「部門聯結成一體」和「建立專業服務中心」等策略重新考慮集中/分散處理原則的應用假設。 三、針對責任分散原則提出以「視電腦系統為可信賴的員工」、「充份授權」和「建立事權相符的組織」等策略重新考慮責任分散原則的應用假設。 本研究係以個案方式說明，並透過驗證討論其實用性，以提供企業找出企業流程再造的範例。

　　　　　Business process reengineering is used to increase the competitiveness among the fast growing environment and the high technology world nowadays. There are many business process reengineering theories and many successful cases, but when business come to the real reengineering part many problems and difficulties arise as most of the enterprises do not know where to start the business reengineering and what place to improve or solve the problems/difficulties. In this research we focus on multiple-gain management principle's assumptions. In order to gain the multiple beneficial results, we investigate whether those assumptions could be changed by the environmental factors or the development of information technology (such as computers replace manual), so the purpose of the business process reengineering can be fulfilled. This paper quotes three multiple-gain management principles: Pareto principle (gained 5 times of benefit), separation of responsibility (gained double times of benefit) and centralization/decentralization (gained many times of benefit). The paper will aim the enterprises to find out where to start the business process reengineering and to exam the management principles mentioned above by creating a set of examine table. Meanwhile, case studies will be discussed in order to proof the research practicability and to supply enterprises to look for the business process reengineering model best suited to their needs.