中国企业承接国际服务外包实证研究
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摘要
国际服务外包,是指企业(尤其是跨国公司)将IT支持服务、人力资源管理以及业务流程等服务需求委托给他国企业来完成,以专注于核心业务,更好地实现企业经营目标的经济活动。随着全球范围内产业转移和价值链重组的不断深化,这一商业模式在世界经济舞台上扮演着日益重要的角色,服务外包或许将成为第三次全球化浪潮中最有发展前途的产业之一。当前金融危机所带来的世界范围的产业结构调整,将给国际服务外包产业带来更多机遇,在金融危机冲击下,越来越多的跨国公司为降低成本,将把更多的业务或流程外包给低成本国家和地区。全球服务外包飞速发展的宏观环境和产业经济条件,是信息技术革命和跨国公司功能嬗变；企业微观战略动因,则是成本节省和价值链重构。因此,金融危机背景下的国际服务外包产业,不仅没有应声而落,反而越发显现出其特有的优势与活力——市场总量大幅提高,全球区域逐渐扩散,业务内涵不断丰富。
20世纪80年代以来,我国制造业通过抓住跨国公司生产体系国际转移的机遇,凭借成本优势,承接了大量的制造业外包业务。然而,这一经济增长方式的弊端也日益显现：经济增长与能源、资源和环境的矛盾逐渐加剧,经济增长对出口和投资的依赖日渐严重。承接国际服务外包,对于我国转变经济增长方式、改善出口依赖局面,以及保增长、促就业具有重大意义。从微观视角研究国际服务外包中发包企业和承接企业之间信任的产生和构建机制,其旨归在于为参与国际服务外包活动的中国承接企业提供管理建议。
通过深入的文献研究和广泛的实地调研,本研究发现,当前中国发生的国际服务外包活动中,发包方(主要是跨国公司和外资企业)在伙伴选择、外包合作中处于强势地位和买方市场。中国承接企业在双方信任的构建中,处于绝对弱势地位——发包方和接包方之间的信任,处于严重的不对等和不平衡状态。要研究信任机制,帮助中国承接企业提高被信任程度进而获取更多的国际服务外包业务,反而必须从发包企业一方开展实证研究。
有鉴于此,本文基于社会交换理论,研究国际服务外包中发包方对承接方信任的产生和构建的前因性机制。首先通过对社会交换理论的阐发和发展,从分析经济交换和社会交换区别入手,剖析了国际服务外包与制造业外包的根本性区别。在综合现有企业间信任实证研究文献的信任维度、社会交换理论和委托代理理论推论,以及实地调研的基础上,本文构建了国际服务外包中发包方对承接方信任的影响机制模型,并以在华服务外包企业为样本收集数据,利用结构方程模型和AMOS7.0分析软件检验本文提出的研究假设。实证研究发现：
1、历史信息对信任有显著影响。具体体现在：以往的合作越成功,委托企业(发包方)对代理企业(承接方)的信任度越高；外包承接企业的声誉越高,发包企业对承接企业的信任度越高。
2、国际服务外包中承接企业当前的状态、发包方和承接方之间的相互关系特征对信任存在显著影响。具体体现在：发包企业对外包承接企业能力/专业性的评估与发包企业对承接企业的信任是正相关的；发包企业对外包承接企业任务效能的评估与发包企业对承接企业的信任是正相关的；发包企业对外包承接企业合作善意的评估与发包企业对承接企业的信任是正相关的；发包企业对自己与外包承接企业之间沟通水平的评估,与发包企业对承接企业的信任正相关；发包企业对自己与外包承接企业之间价值观兼容性的评估,与发包企业对承接企业的信任是正相关的。
3、过去的合作经验和承接方声誉对信任感知水平的影响,通过当前评价变量的中介作用。在十个中介关系路径中,有五个完全支持(完全中介)、三个弱支持(部分中介)、两个不支持(无中介效应)。结构方程模型分析的结论从整体上支持了中介模型的合理性。
本研究的创新和理论贡献主要体现在以下方面：一是发展了社会交换理论并将其运用到国际服务外包企业间关系的研究中,从比较分析经济交换和社会交换出发,解释了国际服务外包与制造业外包之间的本质区别；二是研究内容的创新,无论是外包、服务外包、企业间信任,还是当前全球经济实践和理论研究领域的热点——国际服务外包,在这些单一领域内部均有学者进行研究,经典文献均有论述。但是将国际服务外包与企业间信任理论的研究结合起来,进行交叉研究、综合研究,则是本文对经济学、管理学、社会学理论以及前人实证研究成果的综合性、创造性运用和发展；三是通过企业层面的实证研究,证实了国际服务外包中企业间信任的存在性和重要性,并直接研究了信任的前因变量和产生机制。
当然,囿于研究者本身的学术素养以及现实研究条件,本研究仍然存在诸多不足之处。对此,论文最后部分提出了本研究的局限性以及未来还需要深入研究的若干问题。
International service outsourcing, is a business model that enterprise (especially multinational corporations) outsource its IT support services, human resources management or business processes such as demand for the service entrusted to other enterprises in different country, in order to focus on their core business and achieve the business objectives better. With the global industrial transferring and value chain restructuring deepening, this business model is playing an increasingly important role. Outsourcing may be the most promising industries in the tide of Globalization. The worldwide industrial restructuring, brought about by the current financial crisis, will bring more opportunities to international service outsourcing industry. Under the impact of the financial crisis, more and more multinational companies and financial institutions will outsoure their business process to low-cost countries and regions, in order to cut cost. Therefore, the financial crisis did not push the prices down, but demonstrate its unique advantages and vitality:a substantial increase in the total market, the gradual proliferation of regional, and constantly enrich the buseness connotation.
Since 1980s, China's manufacturing sector seize the opportunity of international transferring of production, by virtue of cost advantages, and hold a large number of manufacturing outsourcing business. However, this mode of economic growth increasingly present its shortcomings:the conflicts between economic growth and energy, between resources and the environment, are intensified, and the dependence of the economic growth towards exports and investment is becoming serious and serious. It is of great significance for China to undertake international service outsourcing, only in this way can China changes economic growth model and improve export dependency situation, to maintain growth, and promoting the employment. From the micro perspective, we can research the mechanism of trust better. The inevitable result is to provide management recommendations for Chinese corporations participate in the activities of international service outsourcing.
Through in-depth literature study and extensive field investigation, we found that in the current international service outsourcing activities, the trustor(mainly multinational companies and foreign-invested enterprises) are in a strong position and a buyer's market, and Chinese corporations are in the weak position. The trustor and the trustee are in a severe asymmetries and imbalances state. In order to study trust mechanism and help the Chinese enterprises to improve their level of trustworthiness, and to accept more business, it is necessary to carry out empirical research from the contracting party enterprise. Chinese enterprises in undertaking to build confidence between the parties, the in absolute weak position.
This dissertation is based on social exchange theory, and research the trust mechanism between the trustor and the trustee in the circumstance of international service outsourcing. First, through the inheritance of social exchange theory, this dissertation analyse the differences of economic exchange and social exchange,and illustrate the fundamental difference between international service outsourcing and manufacturing outsourcing. Then we analyse the existing empirical research literature of inter-firm trust, social exchange theory and principal-agent theory, as well as on the basis of field research, this paper built an mechanism model of international service outsourcing in the party awarding the trust. This research selects more than 200 corporations in China as a sample to collect data, using Structural Equation Modeling and AMOS7.0, we test the hypothesis presented in this paper. Empirical research found that:
1. Historical information has a significant influence on trust:the more successful the co-operation in the past, the higher degree of trust the principal towards the agent. The agent company's reputation is positive to the degree of trust the principal towards the agent.
2. The current state of the international service outsourcing enterprises, and the relationship between the principle and the agent are all. The assessment of the principle towards the agent's capacity to undertake the outsourcing business is positive to the degree of trust perceived by the priciple; The assessment of the principle towards the agent's efficacy to undertake the outsourcing business is positive to the degree of trust perceived by the priciple; The assessment of the principle towards the agent's benevolence to undertake the outsourcing business is positive to the degree of trust perceived by the priciple; The assessment of the communication between the principle and the agent is positive to the degree of trust perceived by the priciple; The assessment of the value compatibility between the principle and the agent is positive to the degree of trust perceived by the priciple.
3. The impact between the past experience of cooperation, the receiving party's reputation and the perceived level of confidence, is depended on the intermediary role of the current evaluation of the variables. Among these 10 relationship path, there are six fully supported (full mediation), two weak support (partial mediation), two did not support (without an intermediary effect). Structural equation model analysis supports the conclusions that an intermediary form of the overall model is reasonable.
The innovation and theoretical contributions of this study are mainly:First, the research develops the social exchange theory and its application to international service outsourcing enterprises. Through studying on the relationship among economic exchange and social exchange, this dissertation explain the essential difference between international service outsourcing and the manufacturing outsourcing; secondly, study content of innovation, whether outsourcing, service outsourcing, inter-firm trust, or international service outsourcing, there are many classical literature in any single field. However, what we need is theoretical study combined cross-study, and comprehensive study. This paper combined economics, management science, sociology, theory, and results of previous studies, and made many creative application and development. Third, through the enterprise level empirical research, this research confirms the existence and importance of trust in international service outsourcing enterprises, most important, this dissertation researched the generate mechanisms of the antecedent variables.
Of course, regardless of some academic attainments, the study still remains many shortcomings. In the last part of this paper, the author presents the limitations of this study and several issues that need to be studied in the future.
20世纪80年代以来,我国制造业通过抓住跨国公司生产体系国际转移的机遇,凭借成本优势,承接了大量的制造业外包业务。然而,这一经济增长方式的弊端也日益显现：经济增长与能源、资源和环境的矛盾逐渐加剧,经济增长对出口和投资的依赖日渐严重。承接国际服务外包,对于我国转变经济增长方式、改善出口依赖局面,以及保增长、促就业具有重大意义。从微观视角研究国际服务外包中发包企业和承接企业之间信任的产生和构建机制,其旨归在于为参与国际服务外包活动的中国承接企业提供管理建议。
通过深入的文献研究和广泛的实地调研,本研究发现,当前中国发生的国际服务外包活动中,发包方(主要是跨国公司和外资企业)在伙伴选择、外包合作中处于强势地位和买方市场。中国承接企业在双方信任的构建中,处于绝对弱势地位——发包方和接包方之间的信任,处于严重的不对等和不平衡状态。要研究信任机制,帮助中国承接企业提高被信任程度进而获取更多的国际服务外包业务,反而必须从发包企业一方开展实证研究。
有鉴于此,本文基于社会交换理论,研究国际服务外包中发包方对承接方信任的产生和构建的前因性机制。首先通过对社会交换理论的阐发和发展,从分析经济交换和社会交换区别入手,剖析了国际服务外包与制造业外包的根本性区别。在综合现有企业间信任实证研究文献的信任维度、社会交换理论和委托代理理论推论,以及实地调研的基础上,本文构建了国际服务外包中发包方对承接方信任的影响机制模型,并以在华服务外包企业为样本收集数据,利用结构方程模型和AMOS7.0分析软件检验本文提出的研究假设。实证研究发现：
1、历史信息对信任有显著影响。具体体现在：以往的合作越成功,委托企业(发包方)对代理企业(承接方)的信任度越高；外包承接企业的声誉越高,发包企业对承接企业的信任度越高。
2、国际服务外包中承接企业当前的状态、发包方和承接方之间的相互关系特征对信任存在显著影响。具体体现在：发包企业对外包承接企业能力/专业性的评估与发包企业对承接企业的信任是正相关的；发包企业对外包承接企业任务效能的评估与发包企业对承接企业的信任是正相关的；发包企业对外包承接企业合作善意的评估与发包企业对承接企业的信任是正相关的；发包企业对自己与外包承接企业之间沟通水平的评估,与发包企业对承接企业的信任正相关；发包企业对自己与外包承接企业之间价值观兼容性的评估,与发包企业对承接企业的信任是正相关的。
3、过去的合作经验和承接方声誉对信任感知水平的影响,通过当前评价变量的中介作用。在十个中介关系路径中,有五个完全支持(完全中介)、三个弱支持(部分中介)、两个不支持(无中介效应)。结构方程模型分析的结论从整体上支持了中介模型的合理性。
本研究的创新和理论贡献主要体现在以下方面：一是发展了社会交换理论并将其运用到国际服务外包企业间关系的研究中,从比较分析经济交换和社会交换出发,解释了国际服务外包与制造业外包之间的本质区别；二是研究内容的创新,无论是外包、服务外包、企业间信任,还是当前全球经济实践和理论研究领域的热点——国际服务外包,在这些单一领域内部均有学者进行研究,经典文献均有论述。但是将国际服务外包与企业间信任理论的研究结合起来,进行交叉研究、综合研究,则是本文对经济学、管理学、社会学理论以及前人实证研究成果的综合性、创造性运用和发展；三是通过企业层面的实证研究,证实了国际服务外包中企业间信任的存在性和重要性,并直接研究了信任的前因变量和产生机制。
当然,囿于研究者本身的学术素养以及现实研究条件,本研究仍然存在诸多不足之处。对此,论文最后部分提出了本研究的局限性以及未来还需要深入研究的若干问题。
International service outsourcing, is a business model that enterprise (especially multinational corporations) outsource its IT support services, human resources management or business processes such as demand for the service entrusted to other enterprises in different country, in order to focus on their core business and achieve the business objectives better. With the global industrial transferring and value chain restructuring deepening, this business model is playing an increasingly important role. Outsourcing may be the most promising industries in the tide of Globalization. The worldwide industrial restructuring, brought about by the current financial crisis, will bring more opportunities to international service outsourcing industry. Under the impact of the financial crisis, more and more multinational companies and financial institutions will outsoure their business process to low-cost countries and regions, in order to cut cost. Therefore, the financial crisis did not push the prices down, but demonstrate its unique advantages and vitality:a substantial increase in the total market, the gradual proliferation of regional, and constantly enrich the buseness connotation.
Since 1980s, China's manufacturing sector seize the opportunity of international transferring of production, by virtue of cost advantages, and hold a large number of manufacturing outsourcing business. However, this mode of economic growth increasingly present its shortcomings:the conflicts between economic growth and energy, between resources and the environment, are intensified, and the dependence of the economic growth towards exports and investment is becoming serious and serious. It is of great significance for China to undertake international service outsourcing, only in this way can China changes economic growth model and improve export dependency situation, to maintain growth, and promoting the employment. From the micro perspective, we can research the mechanism of trust better. The inevitable result is to provide management recommendations for Chinese corporations participate in the activities of international service outsourcing.
Through in-depth literature study and extensive field investigation, we found that in the current international service outsourcing activities, the trustor(mainly multinational companies and foreign-invested enterprises) are in a strong position and a buyer's market, and Chinese corporations are in the weak position. The trustor and the trustee are in a severe asymmetries and imbalances state. In order to study trust mechanism and help the Chinese enterprises to improve their level of trustworthiness, and to accept more business, it is necessary to carry out empirical research from the contracting party enterprise. Chinese enterprises in undertaking to build confidence between the parties, the in absolute weak position.
This dissertation is based on social exchange theory, and research the trust mechanism between the trustor and the trustee in the circumstance of international service outsourcing. First, through the inheritance of social exchange theory, this dissertation analyse the differences of economic exchange and social exchange,and illustrate the fundamental difference between international service outsourcing and manufacturing outsourcing. Then we analyse the existing empirical research literature of inter-firm trust, social exchange theory and principal-agent theory, as well as on the basis of field research, this paper built an mechanism model of international service outsourcing in the party awarding the trust. This research selects more than 200 corporations in China as a sample to collect data, using Structural Equation Modeling and AMOS7.0, we test the hypothesis presented in this paper. Empirical research found that:
1. Historical information has a significant influence on trust:the more successful the co-operation in the past, the higher degree of trust the principal towards the agent. The agent company's reputation is positive to the degree of trust the principal towards the agent.
2. The current state of the international service outsourcing enterprises, and the relationship between the principle and the agent are all. The assessment of the principle towards the agent's capacity to undertake the outsourcing business is positive to the degree of trust perceived by the priciple; The assessment of the principle towards the agent's efficacy to undertake the outsourcing business is positive to the degree of trust perceived by the priciple; The assessment of the principle towards the agent's benevolence to undertake the outsourcing business is positive to the degree of trust perceived by the priciple; The assessment of the communication between the principle and the agent is positive to the degree of trust perceived by the priciple; The assessment of the value compatibility between the principle and the agent is positive to the degree of trust perceived by the priciple.
3. The impact between the past experience of cooperation, the receiving party's reputation and the perceived level of confidence, is depended on the intermediary role of the current evaluation of the variables. Among these 10 relationship path, there are six fully supported (full mediation), two weak support (partial mediation), two did not support (without an intermediary effect). Structural equation model analysis supports the conclusions that an intermediary form of the overall model is reasonable.
The innovation and theoretical contributions of this study are mainly:First, the research develops the social exchange theory and its application to international service outsourcing enterprises. Through studying on the relationship among economic exchange and social exchange, this dissertation explain the essential difference between international service outsourcing and the manufacturing outsourcing; secondly, study content of innovation, whether outsourcing, service outsourcing, inter-firm trust, or international service outsourcing, there are many classical literature in any single field. However, what we need is theoretical study combined cross-study, and comprehensive study. This paper combined economics, management science, sociology, theory, and results of previous studies, and made many creative application and development. Third, through the enterprise level empirical research, this research confirms the existence and importance of trust in international service outsourcing enterprises, most important, this dissertation researched the generate mechanisms of the antecedent variables.
Of course, regardless of some academic attainments, the study still remains many shortcomings. In the last part of this paper, the author presents the limitations of this study and several issues that need to be studied in the future.
引文
1弗里德曼(2006),第2章
2迈克尔·波特.竞争优势[Ml.华夏出版社,2003.
3重要科技业者宏碁集团创办人施振荣先生,在1992年为「再造宏碁」提出了有名的“微笑曲线”(Smiling Curve)理论,微笑嘴型的一条曲线,两端朝上,在产业链中,附加值更多体现在两端,设计和销售,处于中间环节的制造附加值最低。微笑曲线中间是制造；左边是研发,属于全球性的竞争；右边是营销,主要是当地性的竞争。当前制造产生的利润低,全球制造也已供过于求,但是研发与营销的附加价值高,因此产业未来应朝微笑曲线的两端发展,也就是在左边加强研展创造智慧财产权,在右边加强客户导向的营销与服务。
4数据来源：中华人民共和国商务部网站,http://www.mofcom.gov.cn/xglj/5001ist.shtml,《财富》世界500强企业
5江小涓等.服务全球化与服务外包：现状、趋势及理论分析[M].人民出版社,2008年
6按国际收支口径统计,不含政府服务，下同
7数据来源：据中华人民共和国商务部《2008中国服务贸易发展报告》
8 Gary Hamel and C.K. Prahalad, The Core Competence of the Corporation, Harvard Business Review, May-June 1990.
9原文是"Outsourcing is the turning over to outside suppliers of work that big companies and other institutions used to do(or could be expected to do) for themselves"(Michael Corbett,2004a)。
"Outsourcing:Many of the traditional functions are peformed outside of the firm by contractors. The organization operates not just though internal coordination, but though active external coordination of a network of supplies and distributors with whom the firm maintains longstanding ties" (Besanko, Dranove and Shanley,1996 p.690)
11卢峰.当代服务外包的经济学观察——产品内分工的分析视角[J].世界经济,2007(8)：22-25
12目前服务外包的离岸化成为研究的一个新的热点,所以部分学者将服务包的概念限制在离岸方面,也就是国际服务外包,我们把它称为服务外包的离岸化,西方学者称为"offshore outsourcing",也是本文研究的重点。
132002年联合国和WTO等编写的《服务贸易统计手册》以及2008年IMF编写的《国际收支手册(第六版)》,都建立在1993年SNA有关服务定义的基础之上。
14联合国等著,中国国家统计局国民经济核算司译.国民经济核算体系(1993)[M].中国统计出版社,1995,p123-124.
15 Business:The Ultimate Resource, Bloomsbury Publishing PLC.2003,P.1303
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17伴随经济全球化的推进和服务贸易领域出现的新现象,学术界和国际经济组织对服务贸易提出一种对象范围进一步拓宽的定义。广义的界定方式是把国际收支帐户定义的居民和非居民之间的三类服务交易继续认定为国际贸易的同时,还把外国投资者在东道国建立的企业或分支机构向东道国居民、机构提供的服务纳入服务贸易范畴,为此提出“外国附属机构服务交易活动”概念,并将其看作是外资企业通过商业存在(commercial presence)途径进行服务贸易的基本供应模式之一。
18 United Nations, World Trade Organization et al., Manual on Statistics of International Trade in Service, United Nations, Department of Economic and Social Affairs, Statistics Division, Statistical Papers, Series M No.86,2002
19 Sengupta, Singh and Moses,2006, pp.53-63
20有些定义提出的研究背景虽然侧重于人际间信任或者组织内部信任,但是其中一些研究定义对企业间合作信任的问题的研究具有重要借鉴意义。
21数据来源：2008全球服务外包发展报告
22数据来源：2008全球服务外包发展报告
23虽然其缔造者使用“商品”(Goods)一词来定义交易对象,但这只是对当时国际贸易主要为商品贸易这个现实的反映,并非有意表明此理论仅适用于商品贸易。
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27 Robert C. Feenstra and Gordon H. Hanson, Globalization, Outsourcing and Wage Inequality, The American Economic Review, VOL.86,1996,pp240-245.
28 Gene M. Grossman and Elhanan Helpman, Outsourcing versus FDI in Industry Equilibrim, NBER WORKING PAPER SERIS, Working Paper 9300, http://www.nber.org/paper/w9300.
29 Alan V. Deardorff, A Trade Theorist's Take on Skilled-labor Outsourcing, International Review of Economics and Finance, VOL.14,2005, pp259-271.
30 Gene M. Grossman, Elhanan Helpman, Adam Szeidl, Optimal Integration Strategies for the Multinational Firm[R], Working Paper, http://econ.tau.ac.il/papers,2-2004.
31 James R. Markusen, Modeling the Offshoring of White-Collar Services:From Comparative Advantage to the New Theories of Trade and FDI, Prepared for the Brooking Forum, "Offshoring White-Collar Work:The Issues and Implications", May12-13,2005.
32 Gene M. Grossman and Elhanan Helpman, Outsourcing versus FDI in Industry Equilibrim, NBER WORKING PAPER SERIS, Working Paper 9300, http://www.nber.org/paper/w9300.
33 Mary Amiti and Shang-Jin Wei, Service Outsourcing, Productivity and Employment:Evidence from the US, http://www.ustic.gov/ind_econ_ana/research_ana/seminars/USoutsourcing_Amiti_Wei_22august0 5.pdf.
34 Paul A. Samuelson, Where Ricardo and Mill Rebut and Confim Arguments of Mainstream Economists Supporting Globalization, Journal of Economics Perspectives, VOL.18, NO.3, Summer 2004, p135-146.
35 J.Bhagwati,A.Panagariya,T.N.Srinivasan. The Muddles over Outsourcing[J]. The Journal of Economic Perspec-tives,2004, Vol.18,No.4.
36 Gregory Mankiw, Swagel Phillip. The politics and economics of offshore outsourcing[J]. Journal of Monetary Economics,2006, Vol.53 Issue 5, p1027-1056,30p.
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38转引自Rich Metters., A typology offshoring and outsourcing in electronically transmitted services[J]. Journal of Operations management,2007,21(5):1-14.
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44转引自梁学成、万迪昉,2007
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46转引自隆国强,2009
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48根据Mayer, R. C., Davis, J. H.,& Schoorman, F. D. An integrative model of organizational trust[J].Academy of Management Review,1995(20):709-734,p712.并作适当修改
49转引自杨中芳、彭泗清(1999),并做适当修改
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51转引自杨中芳、彭泗清(1999)
52转引自郑也夫：《信任论》,第16-17页,中国广播电视出版社,2001年。
53转引自董才生,2004
54 Coleman, J. S., Foundations of Social Theory, Cambridge, MA:Belknap Press of Harvard University Press,1990.
55转引自陈晓萍,徐淑英,樊景立(2008)
56这里的“构念”是指,为了研究管理现象而发展出来的抽象概念。管理科学实际上就是用抽象的概念把管理现象理论化。
57值得一提的是,机会主义行为也将被传播但不会被模仿,因为机会主义将导致合作交易的中断,这显然是一种不利的结果。
58本研究中的“施信方”对应“委托人”,“受信方”对应“代理人”,内涵基本一致。在不同的论述环境中及理论背景中成对使用，下文同。
59 Lewicki, R. J., Bunkerk, B. B. Trust in Relationship:A Model of Development and Decline[M]. San Francisco:Jossey-bass.1995
60转引自Kwon和Suh(2005)
61虽然更多侧重于人际间信任,但是这个结论在企业间信任领域仍有较强的解释力。
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82转引自姚公安,覃正(2008)
83该报告来自经济学人智库(Economist Intelligence Unit, EIU),赛迪网《外国业务流程外包公司认定中国BPO市场潜力》,http://tech.qq.com/a/20060119/000135.htm
84在资格认证方面,中国与印度存在巨大差距。印度的大多数软件公司通过了IS09000国际质量认证与CMM质量体系认证,全球每四家拿到SEI-CMM5级认证的企业有3家是印度企业,有200多家软件与业务流程外包公司拿到了IS09000国际质量认证,是世界上获得软件企业认证最多的国家。中国软件与服务外包企业获得较高级别质量认证的很少,因而很难获取较大金额的国际订单。
85转引自李国武(2008)
86转引自严进(2007),p78-79
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103转引自陈晓萍,徐淑英,樊景立(2008)
104这样做的一个后果是较大地提高研究的工作量,故大部分的研究者出于简便起见倾向于采用一次性收集数据的方法。本文为保证研究结论的有效性并没有采用这种简便,但存在较多潜在威胁的做法。
105荣泰生.企业研究方法[M].中国税务出版社,2005
106即能提高研究结论的外部效度。
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113问卷回收率较低时,可能存在样本偏误,即不应答的调查对象可能与应答的调查对象具有系统性的差异。控制这种偏误是问卷调查要注意的重要问题之一。
114在有些企业调研访谈时,同一个企业可以获取2份问卷。但是在数据处理和利用时,这些问卷被分在不同的组(预测试和大样本分析中)。
115李怀祖.管理研究方法论[Ml.西安交通大学出版社,2004
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6按国际收支口径统计,不含政府服务，下同
7数据来源：据中华人民共和国商务部《2008中国服务贸易发展报告》
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"Outsourcing:Many of the traditional functions are peformed outside of the firm by contractors. The organization operates not just though internal coordination, but though active external coordination of a network of supplies and distributors with whom the firm maintains longstanding ties" (Besanko, Dranove and Shanley,1996 p.690)
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132002年联合国和WTO等编写的《服务贸易统计手册》以及2008年IMF编写的《国际收支手册(第六版)》,都建立在1993年SNA有关服务定义的基础之上。
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17伴随经济全球化的推进和服务贸易领域出现的新现象,学术界和国际经济组织对服务贸易提出一种对象范围进一步拓宽的定义。广义的界定方式是把国际收支帐户定义的居民和非居民之间的三类服务交易继续认定为国际贸易的同时,还把外国投资者在东道国建立的企业或分支机构向东道国居民、机构提供的服务纳入服务贸易范畴,为此提出“外国附属机构服务交易活动”概念,并将其看作是外资企业通过商业存在(commercial presence)途径进行服务贸易的基本供应模式之一。
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21数据来源：2008全球服务外包发展报告
22数据来源：2008全球服务外包发展报告
23虽然其缔造者使用“商品”(Goods)一词来定义交易对象,但这只是对当时国际贸易主要为商品贸易这个现实的反映,并非有意表明此理论仅适用于商品贸易。
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53转引自董才生,2004
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57值得一提的是,机会主义行为也将被传播但不会被模仿,因为机会主义将导致合作交易的中断,这显然是一种不利的结果。
58本研究中的“施信方”对应“委托人”,“受信方”对应“代理人”,内涵基本一致。在不同的论述环境中及理论背景中成对使用，下文同。
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60转引自Kwon和Suh(2005)
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85转引自李国武(2008)
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