虚拟企业理论（ｖｉｒｔｕａｌｃｏｒｐｏｒａｔｉｏｎｔｈｅｏｒｙ）是对２０世纪末期企业实践的理论概括 ,是企业理论的最新发展。在网络经济条件下 ,随着适于虚拟企业生存的经济技术条件的日趋成熟 ,虚拟企业也步入了快速发展时期。越来越多的企业开始采用“虚拟企业”的形 Virtual corporate theory (virtualcorporationtheory) is a theoretical summary of the business practices of the late twentieth century, the latest development of enterprise theory. Under the condition of network economy, as the economic and technological conditions suitable for the survival of virtual enterprises have matured, virtual enterprises have entered a period of rapid development. More and more enterprises began to adopt the “virtual enterprise” shape