The article focuses on the problem of optimizing human resource management with systematic coverage of economic efficiency and corporate social responsibility. The purpose of the article is to study the role of outsourcing in the humanization of entrepreneurship in the AI economy. The potential of outsourcing in the field of entrepreneurship development in the AI economy is justified through econometric modeling using the regression analysis method on the example of companies from the “Global-500” in 2022. Promising directions for the development of “smart” outsourcing in support of the humanization of entrepreneurship in the economy using the method of comparative analysis are determined through the identification of its advantages in comparison with traditional outsourcing for the humanization of entrepreneurship. Using the case study method, successful examples of the use of “smart” outsourcing in various business operations of entrepreneurship are systematized. The key conclusion is that in the AI economy, the humanization of entrepreneurship can be provided with the help of “smart” outsourcing, which is more preferable than traditional outsourcing due to its increased flexibility, rationality, and efficiency. The theoretical significance lies in clarifying the specifics of outsourcing in the AI economy, as well as in justifying the preference for “smart” outsourcing and in providing a scientific methodology for its implementation. The practical significance is connected with the fact that the proposed practical recommendations on the implementation of “smart” outsourcing allow to improve the efficiency of entrepreneurial activity and strengthen the resilience of businesses to economic crises, supporting economic growth through “smart” outsourcing.
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