Abstract
Outsourcing as a socio-economic phenomenon has been showing gigantic growth rates in the world for many years. In Russia, the penetration of outsourcing is much lower, but the growth rate is also impressive. Against the background of the crisis and external pressure on the Russian economy, its role is even more important, since most researchers consider outsourcing as a means of increasing the efficiency and reducing the costs of the enterprise. The article considers the theoretical foundations of the phenomenon – different approaches to definition and classification, advantages and risks. The paper reveals the problems of legal support for outsourcing, as well as the prospects for the development of financial outsourcing in Russia.
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