中文摘要：

本文在研究工作分享理论的基础上，分析了德国大众公司在不同的发展阶段，实施“缩短工作时间”、“时间有价证券”等工作分享形式，为员工提供了工作保障，妥善处理劳资关系，体现了德国大众“以员工为本”的企业经营方略。

英文摘要：

This article analyzes the effective practice of work sharing in Volkswagen. Volkswagen has offered work-security for its employees in forms of ＂reduction in normal working hours＂ and ＂time-securities＂ . It has illustrated the strategy of ＂put the employees first＂ .