工作分享制度在国外实行多年,近年来有学者将它引入我国,希望借此其缓解我国严重的失业问题。但是,我国的国情与国外有很多不同,对于工作分享能否真正解决我国失业问题,目前在学术界引起很大争论。本文抛开这些争论,换一种方式思考工作分享制度,从企业角度探讨它的运用,希望利用工作分享制理念,解决末位淘汰制不足之处,实现企业绩效管理新转变。 The work sharing system has been practiced in foreign countries for many years. In recent years, some scholars have introduced it into our country in the hope of alleviating the serious unemployment problem in our country. However, our country’s conditions are quite different from those in other countries. Whether the work sharing can truly solve the unemployment problem in our country has caused great controversy in academia. This dissertation puts aside these controversies, ponders over the work sharing system in a different way, discusses its application from the perspective of the enterprise, hopes to make use of the concept of work sharing system, and resolves the shortcomings of the elimination system at the last stage so as to realize the new change of enterprise performance management.