虚拟企业是指在虚拟经济状态下,充分利用网络技术、信息技术和关键资源,以互利为目的建立的,具有组织灵活性和应用广泛性特征的跨时空经营的经济组织,其根本是法治基础上的合约和同盟基础上的诚信。在与传统企业相互关联的合作和联盟中,虚拟企业最显著的特点是以协议和诚信为纽带建立的无边界的公司结构,因此,关注诚信有益于虚拟企业理财架构的建立和企业经营运作。 Under the fictitious economy state, the virtual enterprise refers to the economic organization across time and space that takes full advantage of the network technology, information technology and key resources for the purpose of mutual benefit and has the characteristics of organizational flexibility and application. It is basically based on the rule of law The contract and alliance based on integrity. Among the cooperation and alliances that are related to the traditional enterprises, the most prominent feature of the virtual enterprise is the borderless company structure established by the agreement and honesty. Therefore, the concern about honesty is conducive to the establishment of the virtual enterprise financial management structure and the operation of the enterprise.