Owing to the environmental change, ongoing advances in internets and information technology , the time¡Bspace and mass have changed. To respond to the changes, enterprises definitely should follow the trend and make appropriate adaptation. Virtual enterprises are sure to be the organization structure of the future. At present, in order to become virtual enterprises, many enterprises are making adjustment. However, partial reform or adjustment does not correspond to the definition of virtual enterprises. Therefore, only understand the characteristics of virtual enterprises, will we know how an enterprise adapts to the environmental changes. Through the review of literature and case study, this paper includes the characteristics of virtual enterprises as the followings : goal-function oriented¡Bthe emergence of knowledge-based workers¡Btremendous and closely-connected strategic alliance¡Bemploying information technology to proceed process reengineering. Obviously, the pattern of enterprises has been changed¡Fthus, classical analytical models have to make some adjustment. This study which is based on Michael Porter's theory tries to construct a new analytical framework, hoping to help the enterprises to respond to the changing environment that enterprises are facing. The study contends that virtual enterprises should develop efficiency effect and to attract customers to use network effect and special effect to take advantage of learning effect to build entry barrier cooperation revenue to build close relationship with the supply. By synthesizing the practical experience of the case study and outcome of the analysis, this paper has presented some strategies for enterprises to cope with the changing environment. Hopefully these strategies could give other firms some inspirations.