在經濟全球化的趨勢下，企業業務外包已成為企業提高競爭優勢的一項重要武器，多國籍企業在資源、能力、管理的限制條件下，策略外包是擴大規模、降低成本、減少風險、快速回應市場需求的有效經營模式。因此，以外包生產為核心的全球生產價值鏈，成為增強企業核心競爭能力和持續競爭優勢的必由之路。 在日益密切的國際分工中，許多國家出現了倫理衝突之危機，「全球倫理」成為學術界的熱門話題。跨國外包活動勢需建立策略外包的跨文化倫理指引，包括慮幾項倫理因素：考慮異質文化的存在與差異性，形成基本倫理理念或倫理共識，樹立市場經濟的價值基礎。此外，建立跨國外包的全球倫理，以指導跨國經濟活動，亦十分重要。

With the trend of the globalization, business process outsourcing has become the critical strength for enhancing the business competence. Multinational enterprises have many constraints for the resources, capability, and management. Strategic outsourcing is the effective business model to extend the economy of scale, reduce the cost or risk, and response the needs of customer quickly. So, the value chain of the global outsourcing becomes the necessary approach to increase the enterprise core competence and competitive advantages. In the process of internationalization, the countries emerge the crisis of the ethical conflict so that universal ethics has become the hot issues. It is important for the cross-cultures countries to establish the code ethics of the strategic global outsourcing, including the following ethical elements: considering existence and difference of the hetero-cultures, forming the basic ethical value or ethical consensus, and establishing the value concept of the market. In addition, establishment of the cross-cultures code ethics for the global outsourcing to instruct the cross-cultures code ethics for the global outsourcing to instruct the cross-countries economy activities is also significantly important.