中文摘要：

本文在前人的研究基础上，对传统的成本优势说法在我国发展服务离岸外包过程中的作用进行再分析。针对服务离岸外包的特性，本研究认为成本因素在服务离岸外包区位选择中重要性显著下降。通过对50个国家进行多元回归实证分析，本研究对所提出观点进行了验证。结果显示劳动力成本因素并没有像经典国际商务研究的区位优势理论所阐述的与服务外包因变量呈反向相关关系。研究表明传统的成本优势已经无法在服务离岸外包中发挥重要作用。因此，中国要实现向“中国服务”的转变，应该更加重视服务设施和人员素质方面的因素在服务离岸外包区位选择中的重要作用。

英文摘要：

In this paper, we analysis the traditional cost influence on location selection. Based on the special character of service offshore outsourcing, we propose that the importance of cost has been weakened. We then empirically test our proposal by using fifty country outsourcing information. The result shows that instead of the negative effect of cost on service outsourcing, we fmd the positive effect. It matches the service outsourcing phenomena but is against the traditional cost advantage perception. The result implies the invalidation of cost advantage in explaining service offshore outsourcing. As for China, it is proper for China to pay more attention to the influential factor of service outsourcing such as service facilities and the quality of service staffs.