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Scope of enterprise staff education and training expenses
The 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, special operations personnel training;

6, the enterprise organization staff training costs;

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

8. Purchase teaching equipment and facilities;

9, employee post self-study incentive fee;

10, employee education and training management fee;

1 1, other expenses related to employee education.

Note: The expenses for employees of enterprises to participate in social education and on-the-job education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be diverted.