节约成本是企业选择外包的主要驱动因素。有些企业在进行外包决策时,往往单纯比较企业与外部企业的成本差异,就轻易下结论把某项活动外包出去。这种决策是不全面的,一方面,由于信息的不对称,企业无法真正了解对方的成本结构;另一方面,企业进行外包时 Cost savings are the main drivers of outsourcing. Some enterprises in the outsourcing decisions, often simply compare the cost difference between enterprises and external enterprises, it is easy to reach the conclusion of an activity outsourced. This decision is not comprehensive, on the one hand, due to the asymmetric information, companies can not really understand each other’s cost structure; the other hand, when outsourcing enterprises