Q: In order to improve the comprehensive quality of senior managers, the group company decided to arrange training in finance, finance, taxation and human resource management in cheung kong graduate school of business according to the positions of senior managers (academic qualifications and degree certificates are not required). This talent training strategy is expected to cost nearly one million yuan. Can it be charged from the education funds of enterprise employees? What is the basis of the document? Article 3 of the Circular of the Ministry of Finance, the All-China Federation of Trade Unions, the Development and Reform Commission, the Ministry of Education, the Commission of Science, Technology and Industry for National Defense, the Ministry of Personnel and the State-owned Assets Supervision and Administration Commission of the Ministry of Labor and Social Security, and the Notice of State Taxation Administration of The People's Republic of China and the All-China Federation of Industry and Commerce on Printing and Distributing the Management Opinions on the Extraction and Use of Education Funds for Enterprise Employees (Cai Jian [2006] No.317) stipulate that the education and training funds for enterprise employees should be fully extracted and used reasonably.

(five) the scope of enterprise staff education and training expenses 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. Training of special operators;

6. Staff training expenses organized by enterprises;

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

8. Purchase teaching equipment and facilities;

9. Staff post self-study incentive fee;

10. Staff education and training management expenses;

1 1. Other expenses related to employee education.

(six) approved by the unit or according to the provisions of the state, province and city, employees must go outside the unit to receive training, and the expenses related to training shall be borne by the unit where the employees work.

The fifth paragraph of Article 46 of the General Principles of Enterprise Finance stipulates that the enterprise shall not bear other expenses that should be borne by individuals.

According to the above provisions, enterprises belonging to the above-mentioned employee education and training funds can be included in the accounting of employee education funds.