根据经济学的“交易成本理论”、“价值链理论”、“核心能力理论”、“资源观经济学理论”等观点,外包在国内外的相关领域取得了傲人的成绩。但是,随着经济环境的变化、核心业务划分的模糊性、人力与物资资源成本下降等因素,外包风险的掣肘逐渐凸显,由此内包产生和发展。文章从“内包”与“外包”产生的背景、二者的价值与风险分析出发,提出了适合“内包”与“外包”的应用策略。 According to the theories of “Transaction Cost Theory”, “Value Chain Theory”, “Core Competence Theory” and “Resource Economics Theory” in economics, outsourcing has achieved pride in relevant fields at home and abroad Human performance. However, with the change of economic environment, the ambiguity of the division of core business, the decline of manpower and the cost of material resources, the outsourcing risks have become increasingly prominent. From the background of “inner ” and “outsourcing ”, the article puts forward the suitable application strategy of “inner ” and “outsourcing ” based on the value and risk analysis of the two.