This paper proposes the idea of Business Process Reengineering based on the Activity based Management ( ABM ). It studies the type, driving factors and implementing steps of it and puts forward a set of targets about performance measurement. 对基于作业管理的企业流程重构的类型、驱动因素、实施步骤进行了理论探讨,提出了一系列企业流程重构的作业管理业绩评价指标体系;