在企业过程改进中,虽然不少企业的改革努力取得了高额回报,但过高的失败率困扰着许多管理专家、学者和企业界人士,并逐渐成为企业管理改革和创新的主要阻力之一.本文应用系统动力学的有关理论对企业过程改进的困境进行分析,进一步指出企业过程改进的成败根源所在和避免过程改进走入困境的基本原则. In the course of business process improvement, although many enterprises have made high returns in their reform efforts, the high rate of failure has plagued many management experts, scholars and business people and has gradually become one of the main obstacles in the reform and innovation of business management This paper analyzes the dilemma of enterprise process improvement by using the theory of system dynamics and points out the root of success or failure of enterprise process improvement and the basic principle of avoiding process improvement.