隨著時代迅速的改變，商業活動的型態也日新月異。人與人之間的距離藉著高科技的發展變得更加接近；許多產品不再需要限於固定地點來從事生產。當「外包」的管理策略自西方興起之後，國內的各企業體也紛紛起而效尤。這種「資源分享、利益共生」的管理概念席捲了當代的學界及產業界。各種有關外包的定義、優缺點、決策、廠商的選擇、外包的管理等等，頓時成為各界研究討論的主題。而產業界在面臨強敵環伺、競爭激烈的全球化競爭之下，發現到如果把企業本身不具競爭力的事務或產品透過有效管理，交給第三者去執行，而企業本身只需要專注於自身最具競爭力的活動，就能把企業體之經濟效益發揮到最大。同時，彼此相關的企業也能透過「專業分工」的方式，各自充分運用內部資源，掌握並發揮核心能力，形成策略聯盟的產業網絡，製造雙贏的局面。在國內探討過的公私營企業外包研究中，對於數位內容產業的討論並不多見。因此本研究採個案研究的方式，深入探討國內一家數位內容軟體廠商之外包現況。結果顯示，內容軟體公司的外包動機主要會考量到「節省成本」與「加快（開發）時程」，而外包項目主要是「非核心技術」的內容。內容軟體公司的外包決策會因應市場及本身成場需求順勢發展，由於沒有實務經驗，因此必須從經驗中學習，包括管理與承包商的遴選。在外包的初期階段，內容軟體公司與承包商之間的關係可以發展出建教合作與單純交易等較為簡易之商業模式。最後對於數位軟體產業在實務上以及後續研究方面提出五點建議。 / With the rapid change of the world, the patterns of business activities have changed dramatically everyday. Arising from the West, many enterprises in Taiwan are inclined to adopt the idea of outsourcing. The main concept of outsourcing is “resource-and-benefit sharing,” which has struck both academic and industrial fields. Various research and numerous speech and lessons have been conducted. Many companies have found that if they outsourced their non-core products or affairs to outside companies through effective management, they would be able to maximize their own economic efficacy. The correlated entities can therefore use their own internal sources to develop their core competence, build business networks, and produce a win-win situation for both parties. There is not much research concerning the outsourcing situation of digital content industry in Taiwan. Therefore, this study tended to, using a case study design, explore the present outsourcing situation of a domestic digital content company. From the results, the main reasons to outsourcing of the digital content company were to reduce cost and shorten the developmental time-span. The outsourced work was non-core skill. In response to the market situation and self-growth of the company, the outsourcing strategy was derived accordingly. Due to the lack of practical experience, the company needed to learn from doing, including outsourcing management and choosing outsourcing partners. In the beginning of outsourcing, the outsourced company and the partners could develop a co-operation relationship between enterprises and universities, and simple buy-and-sell relationship. Suggestions were made for digital content industry about the outsourcing matters and for further research.