机会主义行为是外包过程中委托商面临的主要风险之一。文章结合现代企业理论,通过对外包过程中决策和执行阶段的机会主义行为进行分析并提出规避控制策略。首先,在决策阶段:要进行充分的事前调查;认真进行契约设计;其次,在外包的执行阶段:建立评估团队;适当增长外包合同期限。最后,建立激励和惩罚机制。 Opportunistic behavior is one of the major risks to the principal in outsourcing. Combining with the modern enterprise theory, the article analyzes the opportunistic behavior in the decision-making and implementation stages of the outsourcing process and puts forward the strategy of avoiding control. First of all, at the decision-making stage: full ex ante investigation is required; contract design should be conscientiously carried out; secondly, in the implementation phase of outsourcing: establishment of an evaluation team; and appropriate growth of the outsourcing contract period. Finally, establish incentives and penalties.