On-the-job education attended by enterprise employees to obtain academic qualifications is not included in the scope of use of enterprise employee education and training funds. The expenses for employees of enterprises to participate in academic education in the society and obtain their degrees through on-the-job training shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be diverted.

Training expenses refer to the expenses directly incurred during the training period. Including teachers' fees, accommodation fees, meals, training venues and equipment fees, training materials fees, transportation fees, labor fees and other expenses. Among them, the training site and equipment fee refers to the rent or expenses of classrooms (laboratories), conference rooms, online training platforms or other related facilities and equipment used for training; Training materials fee refers to the necessary learning materials fee, online course resource fee and office supplies fee during the training period; Labor costs refer to the subsidies provided by class teachers and teaching assistants during the statutory holidays and concentrated training in winter and summer vacations; Other expenses refer to other expenses related to training, such as expenses for cultural and sports activities, medical expenses, refining of training results, performance evaluation management, etc.