According to the Notice on Printing and Distributing (Cai Jian [2006] No.317), enterprises with high technical requirements, heavy training tasks and good economic benefits can press 2. It is necessary to ensure that funds are earmarked for the education and training of workers, especially front-line workers, and it is strictly forbidden to use them for other purposes. Staff education and training funds must be earmarked for all staff education and training, especially to strengthen the cultivation of all kinds of high-skilled personnel.

First, the specific scope of enterprise staff education and training funds includes:

1. Induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5. Training of special operators;

6. Staff training expenses organized by enterprises;

7 employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9. Staff post self-study incentive fee;

10. Staff education and training management expenses;

1 1. Other expenses related to employee education.

Two, approved by the unit or according to the provisions of the state, province and city must go outside the unit to receive training, training-related expenses shall be borne by the employee's unit according to regulations.

Three, approved by the unit to participate in continuing education and the relevant government departments organized professional and technical, on-the-job training, vocational and technical level training, high-skilled personnel training funds, from the enterprise staff education and training funds to solve.

Four, in order to protect the learning rights of enterprise employees and improve their basic skills, more than 60% of the staff education and training funds should be? Training of talents, especially high-skilled talents, technical training and continuous learning of on-the-job personnel.

Five, enterprise employees to participate in social education and personal participation in on-the-job education to obtain a degree, the cost should be borne by the individual, can not occupy the enterprise staff education and training funds.

Six, the enterprise senior management personnel to go abroad for training and inspection, the higher one-time expenses should be charged to other management expenses, to avoid crowding out the daily expenses of employee education and training.

Seven, industrial and mining construction enterprises and other enterprises that employ more migrant workers, as well as enterprises that accept more migrant workers in the process of urbanization, the cost of training migrant workers and migrant workers can be paid from the staff education and training funds. "