中文摘要：

虚拟企业具有快速响应市场的能力，是提升企业竞争力的有效组织模式。本文以3家典型企业虚拟经营的发展历程为核心案例，对比17家相关企业的数据，运用经典扎根理论研究方法，发现虚拟度是解释虚拟化现象的关键因素，可从职能虚拟度、产品虚拟度、信息化水平三个维度进行测评。本文对虚拟度测评构成体系及其形成机理进行深入的定性研究后，结合文本向量空间模型，构建出虚拟度测评的理论模型并借助计量经济学的回归思想和Eviews软件检验了该理论模型，实现了对企业虚拟化水平的量化测度，为深入研究企业组织的虚拟演化现象，推动更加深入的虚拟企业研究打下了理论基础。

英文摘要：

Virtual Enterprise （VE） has the ability to respond rapidly to the market, and it is an effective means of organization to enhance the enterprise competitiveness. By taking the development course of 3 typical enterprises＇ virtual operation as a core case, and in comparison with the data of 17 related companies, this paper, by use of the classic grounded theory as the research method, found out that degree of virtualization （DV） is a key element to interpret the virtualization phenomenon, and it can be measured from such three dimension as function, product and information technology level. After conducting a deeply qualitative research of DV composition system and formation mechanism, and in combination with the text vector space model, the article constructed a theoretical model of DV measurement and tested the model with regression theory in the economatrics and the soft- ware EVIEWS. Finally, the research has achieved the measurement of virtualization level quantitatively, and provided a solid theoretical foundation to deep understand the evolution of enterprises organizational virtualization and promote further study of virtual enterprises.