According to the theory of comparative advantage, in the research of human resource allocation, each employee has its own comparative advantage compared with other employees. If every worker can be assigned to their work place, it will greatly improve their work efficiency, and at the same time, the enterprise will benefit more. Therefore, on the basis of fully understanding the seconded personnel, the work sharing unit can guide the seconded personnel to make career planning according to this theory, help them to analyze subjective and objective factors, and enable the seconded personnel to analyze and position themselves. , and then formulate reasonable career development goals according to their own actual situation; employers can carry out targeted training and education, send them according to their own career development goals, and then send them to a more appropriate worker, so as to better reflect their own value, and enterprises and workers can achieve mutually beneficial and win-win results.