「企業流程改造」管理新思潮近年來席捲了全球之企業實務界與學術界。相較於以往之管理理念，其獨特之處在於對資訊科技之全然肯定，強調資訊科技在企業流程改造中之重要性，認為資訊科技必需於流程開始重新規劃時，即納入流程之創新設計，才能達到最有效之應用，因此資訊科技在流程改造中，絕非扮演著被動的角色，其與流程改造作法之間存在著搭配的關係。本文基於上述的論點，從流程特性之角度，對資訊科技與流程改造作法之間的搭配進行研究。經由文獻探討，本文歸納出流程之特性乃表現於流程之中介程度、合作程度與負荷程度；並將資訊科技之能力分為高溝通高決策、高溝通低決策、低溝通高決策、低溝通低決策四類型；將流程改造之作法分為水平工作整合、垂直工作整合、工作次序最佳化三種。經由對國內之個案訪談的整理與分析，本文對此三個構念間之關係提出五個命題，和相關之結論與觀察。

The new management notion of Business Process Reengineering (BPR) has greatly im-pacted both the business and academic sectors globally. Compared with the past manage-ment propositions, its uniqueness lies on the belief in the capability of information technol-ogy (IT). It emphasizes on the importance of IT in the process of BPR. In order to use IT effectively, IT must be considered from the start of a BPR project. Therefore IT does not playa passive role. Instead, the relationship between IT and the BPR approach should be described by the goodness of fit. Based on the rationale, this relationship is studied from the perspective of process characteristics. From literature search and analysis, IT's are divided into four categories according to its capabilities of supporting collaboration and decision-making. The approaches of BPR projects are grouped into parallel integration, vertical inte-gration, and the optimization of task order. Also, BPR is characterized by the number of intermediate processing steps, the level of collaboration, and the amount of work load at each processing step. Data are collected through case studies in the Republic of China, and then analyzed to construct five propositions and relevant conclusions and observations.