近年來在競爭的壓力下，企業為了降低設備、人力等營達成本與增加效率、提高競爭力，因而使得企業外包比例逐年增加。但是，委外策略對企業而言卻是潛藏若不可知的風險。因此，值此企業大力鼓吹外包策略的同時，相關委外風險的議題也就更形重要。基於土述動機，本研究從外包策略下的「產品屬性」切入、探討不同產品屬性對「供應商能力依賴因素」的差異，同時進一步分析這些差異對「委外風險」的影響。實證樣本係以台灣製造業為主，抽樣對象包括食品業、紡織業、鋼織業、家電業、汽車業、通訊業、資訊業、電子業、半導體業等外包策略較為盛行的產業。問卷發放400份，總共回收79份有效問卷。研究結果發現：以目前國內產業環境而言，無論是登合性程度高或模組化程度高的產品，對供應商知識與產能能力的依賴都不明顯。然而，產品委外若過於依頒供應商的知識能力，企業將面臨的較高的委外風險。另外，研究亦發現登合性程度較高的委外產品，也會帶給企業顯著的委外風險。

Under the competitive pressure in the recent years, the rate of business outsourcing has increased year by year, through the needs of businesses to reduce their operating cost of equipment and human resource, and to increase efficiency and compatibility This outsourcing tactic for businesses however, has unknown hidden risks. Therefore, while businesses are promoting outsourcing tactic, the related debate regarding outsourcing risks is also important In view of the above given reason, this study looks into outsourcing tactics from 'product attributes', to probe into how different product attributes can result in different 'supplier ability reliance factor', at the same time, to analyze its influence on 'outsourcing risks'. The samples taken in this study are mainly manufacturing industries in Taiwan, these include industries that prevail outsourcing tactics such as food industry, textile industry, iron and steel industry, household appliance industry, car industry, communication industry, information industry, electronics industry, semiconductor industry, etc. 400 questionnaires were given out, of which 79 valid questionnaires were retrieved. The results shown that within the present domestic industrial environment, there is no evident reliance on supplier knowledge and productiveness, regardless of whether the product attributes is integrated or modulus. If enterprises overly rely on the supplier's knowledge ability in accordance with the attribute committee of the products, risk will produce to apparent to influence to committee that enterprise face. In addition, enterprises will have outsourcing a products committee of degree attribute of combining nature, will bring the outsourcing risk the apparent committee of enterprises. In conclusion, this study gives related recommendation based on the result of the study, and gives a detailed discussion on managerial meaning in academic and reality.