随着全球信息技术的飞速发展,企业为了专注核心竞争力、降低成本,会选择信息系统外包。由于双方信息的不对称,接包方很容易采用机会主义行为,从而给发包方带来风险。本文基于委托代理理论对发包方与接包方之间的关系进行博弈分析,建立多阶段动态博弈模型,通过对模型的分析提出相关激励机制以减少实施风险,针对实施过程中的风险提出防范对策。 With the rapid development of global information technology, enterprises will choose information system outsourcing in order to focus on their core competitiveness and reduce costs. Due to the asymmetric information between the two parties, it is easy for the receiving party to adopt opportunistic behavior, posing a risk to the contracting party. Based on the theory of principal-agent, this paper analyzes the relationship between the sender and the receiver by game theory, establishes a multi-stage dynamic game model, and proposes relevant incentive mechanisms to reduce the implementation risk through the analysis of the model, and puts forward the countermeasures against the risk in the implementation process .