Flexibility, the gist to be stuck to in the implementation of welfare system, is the latest trend of welfare system development. In order to meet employees' needs, many enterprises in developed countries have adopted flexible welfare system, which, through 30-odd years' development, has come out with many types to accommodate the different natures of industry. As evaluated from the perspectives of theory as well as practice, the system is good in readiness to control the welfare cost; increase the welfare items; enhance the image and competitiveness of the organization; let employees make own choice; and heighten employees' satisfaction with work. Nevertheless, there inevitably occur certain problems as a result of improper choice, adverse choice and increased administrative burden in the course of implementation. With regard to the public organizations, the government of the United States has put the flexible account system into practice for its public employees. In view of our current administrative environment and the existing system, we should be able to adopt the accessory flexible welfare system and make certain improvement in due course. The specific measures include (1) make the existing statutory welfare items to be the core items; (2) propose the existing recreation funds as flexible items; and (3) add at-own-expense items. Such doing can not only meet the diverse needs of employees but also bring the spirit of flexibility into full play. For the purpose of soundness and perfection, however, experimental implementation may go first with further steps following in a gradual manner.Keywords:human resource management, fringe benefits, fixed benefits, flexible benefits