In the paper, the p rocess of ERP evo lu t ion is sho rt ly review ed, the concep t of "virtual en2 terp rise" is given, and it s relat ion sh ip w ith ERP sof tw are is discu ssed. The in ternal relat ion sh ip be2 tw een the p rocessmodel in ERP model and BPR concep t is po in ted ou t. The p rocess of "virtual en ter2 p rise" st ructu re evo lu t ion is exp lained, and it s effect on the info rm at ion system study in fo llow ing ar2 eas is analyzed: the study on the theo ret icalmodelw h ich is independen t to the actual en terp rise one, the w ay to bu ild op t im ized wo rkf low , even en terp rise st ructu re, the change of t radit ional info rm at ion system developm en t- no t ju st au tom at ing it s o riginal p rocess, the imp rovem en t of imp lem en t ing style - emphasizing mo re on the theo ry model effect on m anagem en t and en terp rise st ructu re. F inally the evo lu t ion p rocess of "virtual en terp rise" is con sidered as a examp le fo r the today’s sof t science study.