Article 18 of the Measures for the Administration of Training Fees of Central and State Organs: The training fees of administrative units shall be borne by the training organizers, incorporated into the departmental budget management, and charged to the daily public funds or special funds at all levels.

"Several Provisions on Further Strengthening the Management of Party and Government Organs and Institutions Studying, Studying and Visiting Abroad" Article 4 Strict financial audit and reimbursement system. All localities and units should strictly follow the standard of travel expenses and the standard of budget funds for study abroad, and the reimbursement must be accompanied by the examination and approval form for study abroad, documentary basis and filing receipt.

The expenses of going out for study, visit and investigation activities without approval will not be reimbursed. The relevant units of the city and county shall not be reimbursed by the invoices of travel agencies outside the city.

Borrow: management expenses-employee education funds

Loans: bank deposits

Extended information 1. If the investigation is to increase employees' knowledge, skills or further study, it should be recorded in employee education funds.

Borrow: management expenses-employee education funds;

Loan: bank deposit or related subjects.

2. If the purpose of the inspection is to inspect the foreign investment environment or establish cooperation intention:

Borrow: management expenses-travel expenses;

Loan: bank deposit or related subjects.

3. If the inspection is for tourism, remember the welfare expenses.

Borrow: management fee-welfare fee;

Loan: bank deposit or related subjects.

Baidu Encyclopedia-Measures for the Administration of Training Fees of Central and State Organs