Legal analysis: it refers to the unemployment insurance fund used to improve the skills of insured employees, and it is unemployment insurance to promote employment.

Legal basis: Article 10 of the Unemployment Insurance Regulations is used for the following expenses: (1) unemployment insurance benefits; (2) Medicaid during the period of receiving unemployment insurance benefits; (3) Funeral grants for the unemployed who died during the period of receiving unemployment insurance benefits and pensions for their dependent spouses and immediate family members; (4) Subsidies for receiving vocational training and job introduction during the period of receiving unemployment insurance benefits, and the subsidy methods and standards shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government; (five) other expenses related to unemployment insurance stipulated or approved by the State Council.