Conceptually, an imagined conformation ellipsoid is supposed to represent the shape of a polymer chain for polymer melts in flow fields and to be equivalent to the volume element in mathematical sense in continuum mechanics. A power law dependence of shear modulus of polymer melts on detC, referred to as envelope volume, is proposed. Based on those assumptions and the non-linear relation of shear modulus, a phenomenological viscoelastic model is derived. The model is tested in simple shear flow, simple elongational flow, oscillatory shear flow, and relaxation process after flow suddenly stopped. The results show that the model works well to predict the change of internal structure and viscoelastic performance of polymer melts in flow fields.