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Since the 90s of last century, with the advances in information technology, multinational companies have set off a wave of cross-border outsourcing industry which based division of the wave of globalization. Today, outsourcing is an important part of the high-end industry, which mainly related to cultural and productive, finance, accounting, software information technology and business process. From the general view, it is low for us to undertake global offshore outsourcing market share, but there is a huge potential power for fast development. From the view of business types, to undertake ITO is more sophisticated than to undertake BPO outsourcing in projects of our offshore outsourcing; from the view of the demand, we lack capacity to undertake offshore outsourcing; from the view of the distribution, it focuses mainly on Beijing, Shanghai, Shenzhen, Dalian and other cities, and also happens in Chengdu, Hefei, Xi’an and other transformation of second-tier cities, which means a strategic significance of improving Chinese financial, logistics, R&D level of the productive sector, optimize industrial structure and upgrade the level of foreign capital utilization to achieve sustainable economic development. Although China is undertaking international offshore outsourcing in resent years, it has some advantages in enterprises which are undertaking international offshore outsourcing, education system, human resources and their reserves, the development of the third industrial. We have the potential energy to become the major party in the market of international offshore outsourcing.Making the research of the evaluating system of outsourcing, which is demonstrated by foreign scholars and related advisory companies, Firstly, we use the method of descriptive statistics, and compare the business model development, the level of education and human resources reserved, the development of the third industry, the openness level among the first 24 cities. Secondly, by using the factor analysis , we select the proportion of the third industry, the investment of the third industry, the number of local IPO and BPO companies, the number of firms which is certificated by CMM and CMMI, the number of colleges and universities, and the number of college students to make comprehensive assessment of the ability to undertake outsourcing among the 24 model cities. By factor analysis of the results of the 24 outsourcing model cities, we compare these cities from two aspects that include human resources and industrial structure. The conclusion says: the industrial structure and the accumulation of human capital and reserves have a major impact on the ability to undertake the development of the city. Finally, according to the results of the comparison, the 24 cities will be divided into competitive, developing, start business, in order to promote the ability of undertaking outsourcing, and improve and expand the share of the international offshore outsourcing market.
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