随着社会经济的高速发展,服务业和制造业之间的边界越来越模糊,其融合发展成为了当前研究的热点。本文以外包理论为基础,首先阐明了业务外包的内涵、发展以及业务外包的优势,然后通过介绍价值链的分解和整合过程来分析制造业与服务业的融合过程,最后从两个方面阐述了基于外包理论的制造业与服务业融合发展的趋势。 With the rapid social and economic development, the border between service industry and manufacturing industry has become more and more vague, and its integration and development have become the focus of current research. Based on the theory of outsourcing, this paper first clarifies the connotation and development of business outsourcing as well as the advantages of business outsourcing. Then it analyzes the process of manufacturing and service integration by introducing the process of decomposition and integration of value chain. Finally, The Trend of Integration and Development of Manufacturing and Service Based on Outsourcing Theory.