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中文摘要：
内部控制雇佣关系是传统工商企业的一个显著特征。技术进步、企业战略调整和工作重组推动了传统雇佣关系向创新型雇佣关系的转变。新型雇佣关系追求员工自觉地、合作地运用和开发知识，不断提高产品质量和改进生产效率，因此员工被赋予更多的自主权和决策权。企业需要建立新的激励结构抑制员工由自主权和决策权增加引发的机会主义行为，更为重要的是，企业需要重新构建雇佣关系的管理思想。
英文摘要：
Internal control employment relationship is a notable feature of traditional business enterprises.The transformation from traditional employment relationship to innovative one has undergone technological advance, enterprise strategy adjustment and reorganization. New employment rehtionship go in for employee to handle and develop knowledge for the sake of continuous improvement of the quality of products and the efficieney of operations, so employee are endowed with more discretion and decision- making power. Enterprises need construct new incentive structure to restrain opporttmism caused by the increase of discretion and decision- making power, Moreover, enterprises need restructure management concept of employment relationship.
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