本文基于全球价值链分解和离岸外包分解的视角，构造了八种离岸外包率和两个离岸外包的绩效评价指标，采用系统广义矩估计法对我国服务业离岸外包绩效进行了实证研究。研究结果表明：（1）初级产品和资源离岸外包对服务业全球价值链参与度和相对位置存在负向影响；（2）劳动密集型、资本密集型和知识密集型制造离岸外包对服务业全球价值链参与度和相对位置存在负向影响；（3）知识密集型服务离岸外包对服务业全球价值链参与度和相对位置存在正向影响。研究认为我国应着力促进服务业，尤其是知识密集型服务业的发展，提升服务外包的发包层次和规模，提高制造业与服务业的产业融合度，进一步强化服务业的自主创新，优化服务业发展结构。

This paper constructs two evaluation indicators for performance of offshoring and eight offshoring rates based on the perspective of decompositions of global value chain and offshoring categories. Based on system of GMM method, this paper analyzes the performance of offshoring in China’s service industry. The results show that primary resources offshoring has a negative effect to GVC participation and position; Labor-intensive, capital-intensive and knowledge-intensive material offshoring have a negative effect to GVC participation and position; knowledge-intensive service offshoring has a positive effect to GVC participation and position. Study believes that China should promote the development of services sectors, especially knowledge-intensive services sectors, promote the scale and level of services offshoring and promote the integrative development of services sectors and manufacturing.