1. According to Tian Yan's investigation of KPMG Nanjing, it is found that KPMG Nanjing Service Center publicizes Nanjing office, which is composed of two independent companies, KDC and KDi. So Nanjing KPMG is an outsourcing company.
2. Outsourcing refers to outsourcing the company's non-main business to other companies with strong professional skills and concentrating on the main business.