First, all regions, departments, enterprises, institutions and administrative units should actively do a good job in the education of hard work and thrift for all kinds of on-the-job cadres and workers in accordance with the requirements of the Decision. You can run short training classes, and you can also run various forms of employee education such as employee schools, radio and television universities (middle schools), correspondence universities (middle schools), and evening universities. You can run amateur education, or you can organize full-time or non-full-time study. It can be organized by one unit alone, or jointly organized by several units, or sent to various schools organized by sister units such as education departments and superior departments for training.
Two, various forms of employee education funds, should be in accordance with the provisions of the scope of expenditure and sources of funds, spending in employee education funds. The funds for running a joint school shall be reasonably shared by the running units.
Three. Source of funds:
1. Enterprise staff education funds. According to the current development of employee education and the possibility of national financial resources, in unified units and unified accounting companies (including construction enterprises), the expenditure can be controlled within the range of 1% of the total wages and directly included in the production cost (circulation fee). You can also use some funds from enterprise funds, retained profits, lump sum balance or after-tax retained profits for employee education.
The expenditure of trade union funds for employees' amateur education is still 25-37.5% of the trade union funds allocated by the enterprise administration.
Employees' education-related expenses, which were originally stipulated by enterprise costs or non-operating expenses, were changed to be spent within the range of 1% of total wages, and were no longer charged in non-operating expenses.
The funds for organizing the education of employees by capital construction units shall be spent in capital construction investment.
The employee education funds held by the shut-down enterprises and the infrastructure stop-up units shall be spent in the cleaning and maintenance fees of the shut-down enterprises and the maintenance fees of the stop-up units.
2 administrative institutions staff education funds. Units without trade unions can adjust their own funds. A few grass-roots units do have difficulties, which are solved by financial research at all levels.
3 funds used by the Ministry of Education for employee education. Training funds for radio and television universities, correspondence universities, evening universities, amateur cultural schools, primary and secondary radio and television education, correspondence education, literacy education, teacher training schools (colleges), teacher training courses and teacher training courses held on holidays are all spent within the funds allocated by the state for education funds.
Four. Expenditure scope:
Enterprises, capital construction units and administrative and public institutions that hold employee education shall spend employee education funds in accordance with the following scope:
1. Official expenditure. Including office expenses, travel expenses, teaching equipment maintenance fees, etc.
2. Operating expenses. Including teachers' teaching experiments and the purchase of handouts and materials.
3. Part-time tuition. Refers to the part-time remuneration for hiring part-time teachers. The remuneration standard shall be implemented according to the Interim Provisions on the Remuneration of Part-time Teachers in Colleges and Universities and the Compilation of Textbooks by Teachers issued by the Ministry of Education, the Ministry of Finance and the State Taxation Bureau on September 26th, 978.
4. Internship research fee. The expenses incurred by students in their own production practice and approved internship research in other units, as well as graduation design, if any, should be offset by the income from production practice products.
5. Equipment purchase fee. Mainly refers to the purchase of general appliances, instruments, books and other expenses.
6. Entrust other units to provide training funds. Refers to the training fees that should be paid according to the provisions of the state for the employees selected by the unit for training in institutions of higher learning, secondary specialized schools or higher authorities and brother units.
7. Other expenses. Refers to other sporadic expenditures.
The following items are not included in the employee education funds, and should be spent according to the relevant provisions.
(1) The wages of full-time teaching and administrative staff, all kinds of labor insurance, welfare and bonuses, as well as the wages paid to full-time students according to regulations, are not included in the staff education funds, and shall be paid by my unit according to regulations.
(2) textbooks, reference materials, slide rule (device), small drawing instruments (such as protractor, triangle, compass, etc.). ) and other school supplies such as pen and ink, paper, etc. It shall be used by students themselves and shall not be spent in the staff education funds.
(III) Equipment necessary for holding employee education that meets the standard of fixed assets shall be charged separately from capital construction investment or enterprise renovation funds and administrative expenses according to regulations, and shall not be included in employee education funds.
(4) The classrooms, school buildings, education bases, etc. required for holding employee education shall be accommodated in the existing houses as far as possible according to the principle of simplifying the complex. Must be built, the old enterprise can be arranged in the enterprise renovation funds to solve; Capital construction investment expenditure of administrative and public institutions; New units should consider the necessary facilities for employee education when designing, and the required funds should be solved within the total investment of new projects.
Five, strengthen the management of staff education funds.
1. Staff education funds should be spent in strict accordance with the prescribed scope and control quota. Financial departments at all levels should strengthen supervision over the management and use of employee education funds to ensure the implementation of these provisions.
2. Grassroots enterprises and administrative and public institutions should, under the unified leadership of Party committees, strengthen the management of staff education funds, sum up management experience and improve management level.
Six, these Provisions shall apply to state-owned enterprises and administrative institutions. Collective ownership units can refer to the implementation.
Seven, provinces, municipalities, autonomous regions and the central competent departments, according to the principles of these Provisions, under the premise of not expanding the scope of expenditure, not raising the expenditure standard, not breaking through the total control, combined with the specific situation of the region and the department, formulate specific supplementary provisions and report them to the Ministry of Finance for the record.
Eight, the provisions from January 1st, 1981 on a trial basis. In case of conflict with these provisions, these provisions shall prevail.