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;

(four) continuing education of professional and technical personnel;

(5) Training of special operators;

(six) the employee training expenses organized by the enterprise;

(7) Expenditure on professional skill appraisal and professional qualification certification attended by employees;

(8) purchase teaching equipment and facilities;

(9) Incentive fee for self-taught employees;

(10) Staff education and training management expenses;

(1 1) Other expenses related to employee education.

note:

(1) Books and periodicals purchased sporadically by the company should be classified as "management expenses-office expenses" and "employee education funds" according to different purposes.

(2) Equipment purchase fee. Mainly refers to the purchase of general equipment, books and other expenses, students should take care of books, should not be included in the staff education funds.

Extended data:

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 and education bases required for holding employee education shall be adjusted and solved in the existing houses according to the principle of simplicity. 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.

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