Lecture fees are long-term and ubiquitous, and are basically recognized as legal and reasonable fees. However, it must also be noted that this does not mean that it is legal to invite doctors to give lectures and pay lecture fees.

When recording the lecture fees of invited experts, it is necessary to distinguish the following situations:

1. If the expert comes from a training institution, you can directly ask him to provide the invoice, which will be credited as the training fee for reimbursement;

2. Experts teach in the form of personal lectures, which can be paid through labor fees and accounted for;

3. Reimbursement can be made in the form of temporary salary.

4. The standard of lecture fees for invited experts is stipulated in the Administrative Measures for Training Fees of Central and State Organs issued on 20 17: In terms of single class hours, the maximum for associate senior technical professionals is not more than 500 yuan, the maximum for senior technical professionals is not more than 1000 yuan, and the maximum for academicians and national famous experts is not more than 1500 yuan.