虛擬企業化被視為二十一世紀企業競爭的策略之一，其核心精神係透過企業聯盟整合相關企業之活動、資源、資訊與組織，以降低成本、提高品質、並快速反應客戶的需求。而虛擬企業運作之成敗在於虛擬企業合作夥伴間能否有效且緊密的合作，因此虛擬企業之合作夥伴選擇已成為虛擬企業的重要課題之一。
　　本研究主要目的在發展一虛擬企業合作夥伴評選方法，協助主導企業可依據不同的評選指標挑選出合適且具競爭力的合作夥伴。本研究先根據虛擬夥伴選擇與供應鏈供應商選擇之差異性分析，建立出虛擬夥伴評選模式以及虛擬企業夥伴的指標模式，接著透過模糊層級分析將具有模糊語意的評估指標進行權重値量化並建立層級架構，再結合「理想解類似度偏好順序評估法」TOPSIS(Technique for Order Preference by Similarity to Ideal Solution)建立一模糊多評準決策架構作為評估工具，最終評選出最適之虛擬企業合作夥伴，以提昇虛擬企業整體合作績效。

　Virtual enterprising is viewed as one of the most promising business strategies for enterprises in confronting global competition. The purpose of virtual enterprise is to integrate the activities, resources, information, and organization of enterprises through enterprise alliance, which enables cost least and competitiveness most. However, the success of virtual enterprise depends on the effective and close cooperation among allied enterprises. Consequently, selecting cooperative partners within a virtual enterprise has become one of the key issues in enhancing the efficiency of virtual enterprise.
　This study develops an approach for primary enterprises to select suitable and competitive partners in virtual enterprise. Based on the difference analysis between partner selection for virtual enterprise and supplier selection for supply chain, the model and the evaluation indicators to selecting partners for virtual enterprise are established. Subsequently, the evaluation indicators with fuzzy semantic are quantified to be the weight value through FAHP (Fuzzy analytic hierarchy process) and constructed as a hierarchical structure. The TOPSIS(Technique for Order Preference by Similarity to Ideal Solution) technique is then applied in evaluating suitable partners for virtual enterprise to ultimately pick out the best cooperative partners and consequently increase cooperation effectiveness of virtual enterprise.

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