中文摘要：

生产和服务外包已经成为国家和企业参与国际分工的重要生产方式选择，但学术界对不同企业的外包动因并没有形成统一的理论基础。本文对企业外包理论的思想脉络及其发展进行总结，从不完全合同理论、分权理论、异质性理论及其他多个理论相结合的不同角度对企业外包的微观行为进行具体分析，发现企业成本、生产效率、核心竞争力是企业外包决策的内在因素，未来市场需求的不确定性是企业战略选择的外在因素。

英文摘要：

Outsourcing is becoming an important mode of production for the development of country and enterprise. However, there is no unified theoretical basis of outsourcing motives in the academic study. So we sum up the ideological context and its development, analyze the microscopic behavior of enterprise outsourcing from different angles based on incomplete contract, delegation of authority, heterogeneity theory and other theories. We find that the cost of doing business, production efficiency and the core competitiveness are inherent factors of enterprise outsourcing, and the uncertainty of future market demand is external factor of strategic choice. Therefore microscopic analysis of the behavior of corporate outsourcing has laid the theoretical basis for empirical research on outsourcing determinants.