As the Internet becomes a challenge for all enterprises, enterprise modeling should be reconsidered and reconstructed using the Internet as the key factor. In this paper, a new enterprise model called the market central process unit distributed function objects (MCPU-DFO) model is proposed for Internet-oriented and e-business enterprise. It is composed of two parts: a market central process unit serving as the heart of an enterprise, and distributed function objects in a star topology network. The objective is to achieve quick market decision making and lower cost communication of distributed architecture.