Management expenses belong to the period expenses and are included in the current profit and loss when incurred. Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level.

The continuing education mechanism lacks vitality, organic combination and efficient operation, which is mainly manifested in:

1, the policy of encouraging professional and technical personnel to learn is not matched, learning is not linked to personal interests, there is little difference between learning and not learning, and professional and technical personnel lack the awareness of active learning.

2. The training entities of continuing education are used to following the instructions and other policies, and have a large demand for funds, lack of pressure and motivation, and the system and mechanism of running schools independently have not yet been formed, and the autonomy of running schools is not strong.

3. Business operators have a weak sense of urgency to the market and little pressure on the demand for talents, which is manifested in their indifference to and low enthusiasm for continuing education.