雖然勞動經濟學發展至今已有一些理論來解釋勞動市場，但是從現今的幾個個案、以及知識分工的重要性與日俱增的情況下，勞動經濟學有必要進行轉變。本文從行為學（Praxeology）去推導勞動經濟理論，並用幾則案例作為佐證。本文發現勞動者的企業家精神在個案中佔有重要地位；臺灣的股票分紅制度在此被視為一種補償員工發揮企業家精神的報酬。本文另進一步延伸探討兩個額外的議題：勞資關係、以及所有權和控制權之間的剩餘請求權（Residual Claiming）。本文認為奧地利學派經濟理論能被適當地用來解釋勞動市場的現象。

Up to this time, labor economists have made some theories to explain labor market phenomena. However, transformation on labor economics is necessary due to the increasing importance of division of knowledge and some modern events. This paper deduces labor economic theories following methods in Austrian tradition, praxeology, and then illustrates some evidences. I find that labor entrepreneurship takes a big role in those cases. The stock bonus in Taiwan is considered here as an alternative way to compensate the return to entrepreneurship of labor. Later I extend the study on two additional issues: labour relations, and residual claiming between ownership and control. It is suggested that Austrian economic theory can be well-fitted into explanation on labor market phenomena.

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