随着市场经济的深入发展,劳动关系中用人单位一方的主体资格也在现行法律法规的调整下由最初的五类已经增加至八类。但自改革开放30多年以来,大规模的立法时代中对“宜粗不宜细”原则的倡导,使其在法律适用上并未有所区别。这八种类型的用人单位在资金规模,组织结构,用工惯例和法制意识等诸多方面都存在着不小的差异,这种“一刀切”的规定使现行法律和制度下的劳动关系难以平衡,用工效率难以提升,劳资矛盾日益激化。因此,本文认为结合不同用人单位的具体情况,划分出不同的适用标准,有效地平衡用人单位和劳动者的权利义务关系是提高经济效率,增加就业机会和保障劳动者合法权益全面协调发展的必要途径。 With the further development of the market economy, the qualification of the employer on the employer side in labor relations has also been increased from the first five categories to eight categories under the current laws and regulations. However, since the reform and opening up for more than 30 years, the advocacy of the principle of “appropriateness and not fineness” in the large-scale legislative era has made no difference in the application of law. These eight types of employers have many differences in terms of the size of funds, organizational structure, employment practices and the awareness of the legal system, and such “one size fits all” provisions have made it difficult to balance labor relations under existing laws and institutions , Labor efficiency is difficult to upgrade, labor conflicts intensified day by day. Therefore, this paper argues that combining different employers’ specific conditions, different applicable standards can be divided to effectively balance the rights and obligations between employers and workers. It is necessary to improve economic efficiency, increase employment opportunities and protect the legitimate rights and interests of laborers in all-round and coordinated development way.