虚拟企业是指企业在有限的资源条件下,为取得竞争中的最大优势,突破组织上的有形界限,如生产、行销、设计、财务等功能,仅保留企业中最关键的部分而将其他功能虚拟化,通过各种方式借助外部资源、力量进行弥补。其目的是在竞争中最有效率地对市场作出快速反应。虚拟企业这种组织形式正日益得到我国企业的重视和采用。 Virtual enterprise refers to the enterprise under the limited resource conditions, in order to obtain the biggest advantage in the competition, break through the tangible boundaries of the organization, such as production, marketing, design, finance and other functions, retaining only the most critical part of the enterprise and other functions Virtualization, through a variety of ways with external resources, make up for the power. Its purpose is to respond to the market more efficiently and efficiently in competition. This form of organization of virtual enterprises is increasingly being valued and adopted by Chinese enterprises.