本研究從委外動機的角度切入，探討策略性委外程度的不同，對委外夥伴關係，以及委外績效的影響為何？此外，委外契約的屬性一直是相關文獻的缺口，因此，本研究進一步提出委外契約屬性在夥伴關係與委外績效之間的干擾作用，以補強委外契約理論的缺口，同時釐清上述構念間的關聯性。
經文獻回顧與理論推導，本研究共提出4 項假說。實證資料是利用問卷蒐集方法， 參照天下雜誌「台灣1000 大企業調查」資料，採便利抽樣選取400 家以郵寄方式寄發 問卷，實際回收有效問卷計107 份，回收率26.75%。資料分析結果發現：
1.廠商委外動機的策略性程度愈高，與合作夥伴的目標一致性、關係強度、交流與溝通，以及信任關係也愈高。
2.廠商與合作夥伴的目標一致性、信任關係與其委外成效有正向顯著關係。
3.委外契約屬性中的契約時間會正向干擾委外夥伴關係與委外成效之間的關係。
4.合作夥伴關係為委外策略性程度與委外成效之完全中介效果。最後，本研究依研究結果提供相關建議，並對學術及實務上的管理意涵加以詳細討論。

The purpose of this research is mainly to explore the impact of strategic outsourcing and relationship on outsoucing performance. In addition, the attribute of outsourcing’s contract is viewed as a variable to moderate these connections between outsourcing relationship and preformance. The empirical questionnaires of 107 valid samples were analyzed. The result shows:
1. A firm in outsourcing’s motive that adopts strategy in different extent will produce different cooperative partnership.
2. There is a positive consequence between the cooperative partnership and outsourcing effects.
3. The contract’s duration influences on the relationship between outsourcing’s partnership and outsourcing effects.
4. The cooperative partnership is viewed as an intermediary effects on outsourcing’s motive in strategic extent and outsourcing’s performance.
Finally, this research offers related suggestions in accordance with the result of study, and discusses in detail regarding the management meaning on academic and empirical terms.