文章运用和谐理论与方法，探讨虚拟企业运作与发展要素划分、现状和谐性分析，研究其和谐机制，据此可随时分析虚拟企业系统的和谐状态，以针对性改进其运行，最后给出案例研究。

In the paper, the operation and development essential factors and present harmony property analysis of the virtual enterprise were discussed and the harmony mechanism was researched by using harmony theory and method. The harmony state of virtual enterprise system may be analyzed at any time and its operation may be pertinence improved hereby. And the case research was presented in the last.