中文摘要：

目前虽然国内外关于“服务外包”的定义表述尚未一致，但普遍认可它是基于IT技术的企业非核心业务片段的服务业转移。“服务外包”在本质上是一种以劳动力为基础的生产要素贸易。与“加工贸易”这另一种以劳动力为基础的生产要素贸易的区别在于，“服务外包”总体上属于社会分工层次更高、对劳动力素质要求相对较高的具有产业升级意义的劳动力生产要素贸易。“服务外包”增加了承包方国家和地区的劳动力就业，提升了其工资水平和技术素质。

英文摘要：

Service outsourcing is the service transfer of the enterprise＇s non-core business segments based on IT technique. Service outsourcing is a sort of production factor trade essentially based on labor force. More specifically, the difference between service outsourcing and processing trade is that processing trade is a sort of production factor trade based on low-end labor force while service outsourcing is one based on high-end labor force. Service outsourcing increases the recipient country＇s labor employment, and promotes its wage level and technical qualities.