Software outsourcing enterprises as an emerging high-tech enterprises, the rise of the speed and the number was very
amazing. In addition to Chinese software outsourcing for giving preferential policies, the software outsourcing business
has its ability to upgrade, and in general the software companies have not had the related characteristics. View from the
resource base of the theory, the analysis software outsourcing companies have the ability and resources of rare and
valuable and non-mimic, we try to give an initial framework for theoretical analysis based on this.