"Reengineering" has been highly emphasized in European and American enterprises, and has been rapidly promoted, bringing significant economic benefits and a large number of successful examples.

Early in 1994, a survey was conducted by CSC Index (a strategic management consulting firm) on a sample of 6,000 large companies in North America and Europe, with 621 questionnaires. 621 sample questionnaire survey. The results of the survey were: 69% of 497 North American and 75% of 124 European companies had already undertaken one or more reengineering projects, and half of the remaining companies were considering such a project. American Express (American credit card companies) through reengineering, reducing costs by more than $1 billion a year. Texas Instruments' semiconductor division, through reengineering, has more than halved the cycle time of its order processing program for integrated circuits, transformed customer satisfaction from worst to best, and enabled the company to reach unprecedented revenues.

Along with the success of corporate reengineering, another group of scholars is seriously exploring the reasons for its high failure rate in corporate implementation. It is believed that the problems that tend to occur in the implementation of the theory of enterprise reengineering are:

①Process reengineering does not take into account the overall business strategy of the enterprise.

②Neglecting the linkage between operational processes.

③Not considering the design of business processes and management processes of the interrelationship.

Overall, the theory of enterprise reengineering responds to the need to create new vitality of enterprises through change, which makes more and more scholars join in the research of process reengineering. Some management scholars through a large number of examples of process re-engineering, for the theoretical shortcomings of the reengineering project, the development of a new approach known as "MTP" (Manage Through Process) that is, process management. Its content is to process as the basic control unit, in accordance with the requirements of the business strategy, the process of planning, design, construction, operation and regulation of all aspects of the implementation of systematic management, comprehensive consideration of the mutual configuration of various operational processes, as well as with the adaptation of the management process. It can be said that "MTP" is the expansion and deepening of the reengineering project, which makes all the processes of the enterprise's business activities to implement a unified command, integrated coordination. Therefore, as a new management theory and method, enterprise reengineering continues to develop.