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最近,财政部根据中共中央、国务院《关于加强职工教育工作的决定》,经商得全国职工教育管理委员会同意,颁发了《关于职工教育经费管理和开支范围的暂行规定》。现简介如下, 经费来源。①企业单位和统一核算的公司(包括施工企业)举办职工教育的经费,可在工资总额1%的范围内掌握开支,直接列入生产成本(流通费)。还可以从企业基金、利润留成,包干结余或税后留利中拿出一部分资金用于职工教育。工会经费中用于职工业余教育的支出,仍按企业行政拨交工会经费的25—37.5%掌
Recently, the Ministry of Finance issued the “Interim Provisions on the Management of Expenditure on Education and Expenditure of Expenditure,” with the consent of the State Education and Administration Commission of the CPC Central Committee and the State Council on the Decision on Strengthening Staff Education. Now briefings are as follows, funding sources. (1) Enterprises and unified accounting companies (including construction enterprises) hold the funds for employee education, which can control the expenses within 1% of the total salary and directly include the production costs (distribution expenses). Can also be part of the funds from the enterprise fund, profit retention, balances or after-tax profits come up with part of the funds for staff education. Trade unions for the staff amateur education expenditures, according to corporate administration still allocated 25-37.5% of trade union funds