The trend of internationalization, liberalization and globalization, businesses increase productivity and improve competitiveness, in addition to efforts to upgrade its technology, often eliminating or whole and the relevant departments to adjust the organizational structure to reduce labor costs as a workaround, however, the industrial structure Once adjusted, especially the restructuring of the institutions, assign or transfer with the business and property, the relationship of employer and employee usually that is, affected: the original employment of workers affected by retained, means a continuation of the original labor contract or only individual of employment opportunities are protected Consequently, the labor of years, salaries, pensions, employee benefits, etc. should be maintained or change; the other hand, are not retained or reject those retained should be how to maintain the relevant rights and interests, are concerned about Labor Law, the doctrine also quite a lot of the discourse. Statu tory subject matter of the transfer of institutions in accordance with the provisions of the current Labor Standards Act for the employer terminates a labor contract; Merger and Acquisition Act also provides for mergers and acquisitions, labor by the old and the new employer agreed retained, these regulations establish the old and the new employer agreed that the retained principle for mergers and acquisitions or the case of simple and in accordance with the norms of efficiency, but compared to cases with foreign legislation, such as plant transfer of labor relations of the provisions of section 613a of the German Civil Code must be accompanied by the transfer, mergers and acquisitions and workers subsisting between security, whether it is a properly the value of choice, fear of doubt. Transfer, labor in the passive acceptance of the results of old and new employers decided the fate of this ”asset broadly accept, workers agreed to remain in employment” policy, perhaps showing the maximization of operating efficiency of property, but has lost the traditional legal pursuit of fairness and justice the normative value, especially in the profits of the enterprise is not entirely come from the business and property and equipment to create more labor should be the use of business equipment or organizational environment to create an important element of corporate profits, such as employment opportunities derived by the business organization, subsisting or termination of employment opportunities, only the employer's control or decision will be completely ignored labor for the production organization to play a functional unity, and ignore the agreed retained affect the labor contract subsisting, the problems relating to labor the right to life. We argue that to destroy the rights and obligatio ns of the company mergers and acquisitions, both by the absorption or the new combined company generally take the elimination of the labor of the Company should also be by to bear the existing Labor Standards Law and enterprises, and France agreed to the retained principle instead of the labor contract legal commitment to principle. As for the type of segmentation and the acquisition of the business or property acquisition standards are still differences, due to the concept of Practice for the ”independent operation”, one or all of the ”business and property” is to bear with the mining labor, there are still room for discussion.