Business Process Management is tightly coupled with Service-Oriented Architecture, as business processes orchestrate services for business collaboration at logical level. Given the complexity of business processes and the variety of users, it is a sought-after feature to show a business process with different views, so as to cater for the diverse interests, authority levels, etc., of users. This paper presents a framework named FlexView to support process abstraction and concretisation. A novel model is proposed to characterize the structural components of a business process and describe the relations between these components. Two algorithms are developed to formally illustrate the realization of process abstraction and concretisation in compliance with the defined consistency rules.