本文根据信息经济学中的委托代理理论,在信息不对称的情况下,为了防范发生的道德风险,通过加入发包企业观测到的新的变量,建立模型并对其求解进行分析,得出结论:将新的观测变量写入合约能更好的激励外包服务商,使双方的效用达到最优。 According to the theory of principal-agent in information economics, in order to prevent the occurrence of moral hazard under the circumstance of asymmetric information, by adding new variables observed by contracting enterprises, establishing a model and analyzing the solution, the conclusion is drawn as follows: Writing new observational variables into contracts can be a better incentive for outsourced service providers to optimize the effectiveness of both parties.