According to "Opinions on the Management of the Extraction and Use of Employees' Education Funds in Enterprises" (Cai Jian [2006] No.317), employees' education and training funds must be earmarked, especially to strengthen the cultivation of skilled personnel in various colleges and universities. The specific expenses include: enterprises, capital construction units and administrative and public institutions that hold employee education, and spend employee education funds according to the following scope:

1. Official expenditure. Including office expenses, travel expenses, teaching equipment maintenance fees, etc.

2. Operating expenses. Including teachers' teaching experiments and the purchase of handouts and materials.

3. Part-time tuition. Refers to the part-time remuneration for hiring part-time teachers.

4. Internship research fee. The expenses incurred by students in their own production practice and approved internship research in other units, as well as graduation design, if any, should be offset by the income from production practice products.

5. Equipment purchase fee. Mainly refers to the purchase of general appliances, instruments, books and other expenses.

6. Entrust other units to provide training funds. Refers to the training fees that should be paid according to the provisions of the state for the employees selected by the unit for training in institutions of higher learning, secondary specialized schools or higher authorities and brother units.

7. Other expenses. Refers to other sporadic expenditures.

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.

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. Incentive fee for self-taught employees;

10, employee education and training management fee;

1 1, other expenses related to employee education.

It should be noted that (1) books and periodicals purchased by the company should be classified as "management expenses-office expenses" and "staff 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.