摘要：伴随着我国经济结构的调整，因关联用工引发的关联劳动关系问题日益突出，对我国现有劳动法的适用造成冲击。我国传统劳动立法主要以调整单一企业内的劳动关系为主，鲜有涉及关联企业的劳动关系问题。立法的缺失，直接导致司法实践中此类用工争议的处理困惑。应采纳关联企业性质认识之“企业主体说”观点，将关联企业于对外关系上视为一个单一的企业整体对待。在该理论指导下就关联用工引发的劳动法问题分别予以回应，为我国劳动法的发展和完善提供可供借鉴的选择。

Abstract: With the adjustment of China's economic structure, the problem of related labor relationship is increasingly prominent, and it also challenges China's labor legal system. The traditional labor legislation in China is mainly for the single enterprise labor relationship, rarely involving the protection of the employees in affiliated enterprises. The lack of legislation directly led to confusion in the judicial processing of this kind of labor dispute. We should adopt "Enterprise Entity Theory", and affiliated enterprises will be regarded as a single enterprise as a whole in external relationship. Under the guidance of the theory, we should respond to the common problems of employee protection in affiliated enterprises respectively, and offer reference for the perfection of labor legal system in China.