Corporate strategic outsourcing is the advanced form of business outsourcing. Its main purpose is to enhance the core competence and sustainable competitive advantage. Firstly, this paper analyzes the essential difference between corporate strategic and tactical outsourcing; secondly, a comparative study of the main business operation model of strategic outsourcing is generalized; finally, a new strategic outsourcing business operation mode based on the mode of operation existing is brought forward - contingency operation of enterprise strategic outsourcing.