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本文从服务外包对传统旅游价值链的影响出发对比研究了国外、国内典型企业的价值链模式,分析了中国相关产业的差距并提出了基于低成本和差异化战略的我国旅游服务外包业发展对策.“,”The article analyzes the impact of services outsourcing on traditional tourism value chain,and then gives a comparative study based on the development of related industries at home and abroad.And several countermeasures were also proposed in the development of China's tourism service outsourcing industry based on cost and differentiation strategy.