Following the shift of global manufacturing industry, the service outsourcing is becoming the trade of the new industrial revolution and the shift of industry, and R&D outsourcing appears to be the rising form. Extant research regard that R&D activity as the core activity of the firm, its transaction cost is high. Therefore, it is difficult to explain the more and more R&D outsourcing phenomena through traditional transaction cost theory. Based on the transaction cost theory,this paper analyzes the existent rationality of multinational R&D outsourcing through the new classical economics and Inframarginal analysis method. At last, this paper point out that IT helps to increase transaction effectively, and it is the major factor to make the decision of adopt R&D outsourcing.%继制造业全球重组和转移之后,以信息技术外包和业务流程外包等服务外包为代表的服务业转移蓬勃发展,已成为不可逆转的新一轮全球产业革命和产业转移趋势,而研发外包是目前外包领域中新兴的形式.以往的研究认为,研发活动是企业的核心流程,外包的市场交易费用高,传统交易费用理论难以解释研发外包的发展.以交易成本理论为基础,借助新兴古典经济学的分析方法,从理论上分析研发外包活动存在的合理性,指出网络信息技术有效提高研发活动交易效率是决定企业外包决策的重要因素.
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