Employee leasing is the current popular human resource new management mode at home and abroad. It is a new employing way and also an all-round high level human resource management service that the employing unit leases the personnel through human resource service organization based on the work requirements. Employee leasing company signs employee leasing agreement with employing unit, it also signs employee dispatching contract with the dispatched employee so as to define the rights and duties of three parties. No personnel subordinate relation occurs between the employing unit and the leased personnel during the leasing period. Employee leasing has become fairly popular in the economically developed areas in our country.