每個企業都有獨到作業流程與經營方式，應用資訊科技協助提昇作業的效率與作業流程的改善，是具前瞻性企業的當務之急。 改造工程在時序進入二十一世紀，已不只在作自我流程改造，進而需要跨組織的合作，應用資訊科技完成跨組織的流程再造，使參與者都能共享改造的成果。 跨組織再造是運用科技的藝術與科學，藉著新流程使企業與企業、企業與客戶相互連結，因而大幅提高效率，並為每一個相關的人創造價值。當改造能跨越組織之間的界限，夥伴們能同心協力，則所產生的實力將比單打獨鬥堅強。 本文以貨物水險為例，訪談了相關企業，蒐集了客戶主動要求、主動為客戶提出改造方案、發自企業內部的改造等三種情景，說明其流程改造方案，應用的資訊科技並以跨組織改造的觀點分析其流程、提案價值(客製化、創新、價格、品質、服務、速度與多樣性)及參與的等級。 / Enterprises differentiate themselves with their unique style of management as well as their own set of operations practice. Striving for better performance and improvement of efficiency by means of Information Technology remains at the top of the Agenda for those leading Empires of futuristic vision. Migrating into the 21st century, organizations are no longer confined the scope of re-engineering within the organizations themselves but to stretch the process, crossing the boundaries, to cover the reformation of their companion companies. The ultimate goal is to share the benefit with everyone who is involved in the Re-engineering process. The process, with the noble intention to multiply the effect of the improvement and the value added to all those taking parts, requires a sheer linkage between organizations as well as between organizations and clients, all adapting the reformed business and operations flow. It is both an art and science of how to put the Technology into practice, making use of their IT resources effectively and most of all, to accomplish the exercise of that kind of magnitude which is both aggressive and challenging. The case study followed is to taking Marine Cargo insurance as the subject, interview the related enterprise companies, to consolidate the requirements coming from the clients, put forward the solution of the reformation of the business flow to the clients, and take into accounts of the reformations voiced by the internal departments. There is a detailed account of the solution itself, the application of the Information Technology. The paper has also encompassed the analysis from different perspectives of the cross-enterprise reformation along with the level of participation and added values including customizations, innovations, price, quality, service, speed and multiplicity.