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中文摘要：
现阶段，围绕经济利益分配产生的民营企业劳资纠纷日渐增多，这使得规范分析民营企业内部的利益分配机制成为必要。基于契约框架，文章阐述了雇佣剩余的由来和剩余分割的必要性，剖析了雇佣关系、剩余分割与企业雇用效率之间的逻辑关系、影响机理及均衡的实现机制，最终指出：雇佣剩余是雇佣关系存续的基础；分割剩余不仅是维系雇佣关系的内在要求，而且更有助于促进企业雇用效率的提高，这对企业的现时绩效和长远发展都具有根本性意义。
英文摘要：
Labor conflicts, centering on the distribution of economic benefits, occur more and more frequently nowadays. This makes it necessary to do a normative analysis of the mechanism of the benefit distribution inside enterprise. Under a contract framework, this paper expounds the sources of employment surplus and the necessity for its division. We also analyze not only the logics between the surplus division and the employment efficiency, but the mechanism of interaction and its equilibrium as well. Based on the above, we conclude that the employment surplus is the essential to the existence of employment relation. Dividing the surplus is the intrinsic need to maintain the relation. Furthermore, it may promote enterprisers employment efficiency and have ultimate effects on both enterprise＇ s present performance and its long-term development.
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