社会经济持续快速发展，科技进步日新月异，就业结构也在不断的变化和调整之中， 结构发展升级，企业经营发展所面临的市场经济环境和竞争环境都发生了巨大的改变， 单一的用工模式已经不再适应新型的市场需求，经营生存的压力逐步趋向于多元化运作 与管理。在内外部环境因素的共同影响下，灵活用工作为更加灵活化的雇佣模式适应了 经济形态的新需求。本文从企业实际用工特点出发，以ND物业公司为案例，综合研究 国内外的理论研究现状，分析灵活用工的特点，总结在国内企业用工实践中遇到的现实 问题及成因，从现实应用的角度提出了具有针对性的对策及可实施的改善措施和建议。 结论成果为灵活用工在国内的持续健康发展提供理论支撑，帮助企业在用工的过程中降 低用工成本，并合理规避法律风险。 本文首先分析的是灵活用工在国内迅速发展的原因。一方是经济的全球化要求企业 在应对内外部变化因素时要更加具备灵敏性。《劳动法》和《劳动合同法》的颁布及实 施，对企业用工模式及标准进行了刚性化规制，将处于弱势地位的劳动者纳入到了严格 的法律保护范围之内，却又给企业发展带来了过多的限制，导致应对市场的灵敏性降低。 二是“社保入税”将使社会保险缴纳更加规范化。我国社会保险缴纳比例随着社会发展 不断调整，费率始终高于大多数国家和地区。虽自2015年以来，国家四次针对社会保 险统筹缴纳比例进行了下调，但对企业来说，仍是一笔不菲的成本。尤其是2018年7 月20日，中共中央办公厅、国务院办公厅印发的《国税地税征管体制改革方案》中， 明确于2019年1月1日起，社会保险费用交由税务部门统一征收。社保入税将使社会 保险的覆盖范围更广，缴费也更加规范，缓期缴纳、漏缴、欠缴、少缴的现象将不复存 在。作为缴纳主体，企业面临更大的成本压力，而灵活用工的灵活性却极大的降低了企 业的显性人工成本。三是新经济形态的出现，要求雇佣模式更加轻便化、多元化，传统 的标准劳动关系无法满足市场个性化的供给需求，而新形态的用工模式即灵活用工很好 的满足了企业发展的要求。 通过灵活用工成因分析发现其具备的新特征。首先是劳动关系更加复杂，并具有隐 秘性。其次灵活用工具有灵活化、多元化等特征，工作场所、工作时间和工作内容弹性 II 化加大。再次是劳动者对企业的从属性减弱，包括组织从属性、经济从属性和人身从属 性。 本文从企业用工的实际案例出发，分析灵活用工面临的主要问题。目前主要问题可 归纳为：现行劳动法体制无法对灵活用工进行合理的规制，存在缺失和不当的现实困境； 社会保障缴纳方式不适用，参保率低下；雇佣模式变化对企业人力资源管理提出新的挑 战，企业管理者要转变观念，制定新的用工类型法律风险管控策略；相比传统标准捆绑 式雇佣模式，劳动力市场的供给风险加大。 结合灵活用工面对的问题，提出促进灵活用工良性发展的对策和建议：劳动法调整 范围重构、社会保障制度的完善、企业人力资源管理提升、加大劳动力的培育力度。从 上层法制设计到具体劳动关系中劳动双方的契约精神的加强，基于现有经济发展模式和 灵活用工的特点，为企业选择和组合使用灵活用工模式给予建议和应对策略，促就业、 稳民生、构建和谐的劳动关系环境。 关键词：标准劳动关系，灵活雇佣，灵活用工，法制生态环境，社会保险 III ABSTRACT The social economy continues to develop rapidly, the scientific and technological progress is changing with each passing day, the employment structure is constantly changing and adjusting, the structural development is upgrading, and the market economy environment and competitive environment faced by the enterprise management development have undergone tremendous changes. The single employment model has been No longer adapt to the new market demand, the pressure of business survival gradually tends to diversify operation and management. Under the joint influence of internal and external environmental factors, flexible use of work for a more flexible employment model has adapted to the new demands of economic form. This paper starts from the actual employment characteristics of enterprises, takes ND property company as a case, comprehensively studies the status quo of theoretical research at home and abroad, analyzes the characteristics of flexible employment, summarizes the practical problems and causes encountered in the practice of domestic enterprises, from the perspective of practical application. Suggested countermeasures and implementable improvement measures and recommendations are proposed. The conclusions provide theoretical support for the sustainable and healthy development of flexible employment in the country, helping enterprises to reduce labor costs in the process of employment and reasonable avoidance of legal risks. This paper first analyzes the reasons for the rapid development of flexible employment in China. One party is the globalization of the economy, which requires companies to be more sensitive in responding to internal and external factors. The promulgation and implementation of the "Labor Law" and the "Labor Contract Law" have rigidly regulated the employment patterns and standards of enterprises, and incorporated laborers in a weak position into the scope of strict legal protection, but Excessive restrictions have been imposed, resulting in reduced sensitivity to the market. The second is the boost of the “social security tax” policy. The proportion of social insurance payment in China has been continuously adjusted with the development of society, and the rate is always higher than most countries and regions. Although the country has lowered the proportion of social insurance co-ordination payment four times since 2015, it is still a costly cost for enterprises. In particular, on July 20, 2018, the "Regulations on the Reform of the IV National Tax and Local Tax Collection and Management System" issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council clearly stated that from January 1, 2019, social insurance fees were paid by the tax authorities. The social security tax will make the coverage of social insurance wider, and the payment will be more standardized. The phenomenon of late payment, missed payment, underpayment and underpayment will cease to exist. As the main body of payment, enterprises will face greater cost pressure and flexibility. The flexibility of employment reduces the company's explicit labor costs. Third, the emergence of new economic forms requires that the employment model be more portable and diversified. The traditional standard labor relationship cannot meet the demand supply of market personality. The new form of employment mode, that is, flexible employment, satisfies the requirements of enterprise development. It has found new features through flexible employment. The first is that labor relations are more complex and concealed. Secondly, the flexible use of tools has the characteristics of flexibility and diversification, and the flexibility of workplace, working hours and work content has increased. Once again, the laborer's subordination of the enterprise is weakened, including organizational subordination, economic subordination and personal subordination. This paper starts from the actual case of enterprise employment and analyzes the main problems faced by flexible employment. At present, the main problem is that the current labor law system cannot rationally regulate flexible employment, and there are some difficulties and improper realities; the social security payment method is not applicable, and the participation rate is low; the change of employment mode poses new challenges to enterprise human resource management. Enterprise managers should change their mindsets and learn new types of employment legal risk management and control methods; compared with the traditional standard bundled employment model, the labor risks faced by laborers increase. Combining with the problems faced by flexible employment, this paper proposes countermeasures and suggestions to promote the benign development of flexible employment: the reconstruction of labor law adjustment scope, the improvement of social security system, the improvement of enterprise human resource management, and the awareness of laborer legal protection. From the upper legal system design to the specific labor relationship, the contract spirit of the laborers is strengthened. Based on the existing economic development model and the characteristics of flexible employment, the company chooses and V combines the flexible