Students practice on fiscal and taxation policies to support the cost burden

[Abstract] the cost of a large college students internship is not a small expenditure, need schools, businesses, government, society and reasonable allocation of interns and their families, especially the government fiscal policies. Because the students practice and fiscal policies to support the cost burden positive correlation between the function of fiscal policy orientation and support the most powerful. by deepening the reform of the public budget to build a separate attachment listing the cost of the budget system, through the establishment of special funds for students to practice and improve performance evaluation and tracking mechanisms for accountability, the financial system through the promotion of sun to improve the flow of inter-regional training resource allocation, enterprise cooperation by building schools one middle school teaching practice cost recovery to achieve diversification, through legislation, policies and systems will enable students to develop practical rules to follow.

[Keywords:] the burden of fiscal policy to support training costs

In order to train students in the high-quality sequence of the human resources of highly skilled personnel to meet the industrial structure and upgrading of refined social division of labor, the future needs of rapid Economic development, we must pay close attention to practical aspects of students. However, a prominent real problem arises that is, "practice costs" of the burden.

First, students practice the cost is not a small Economic costs.

Cost is the value of the commodity economy areas, is part of the value of goods. Is valid for the process and results of value have been paid or should pay the costs of resources [1]. That is the place to achieve a specific purpose or place, can be used The value of the currency unit of the expense to be measured [2]. Accordingly, the students practice the cost could be understood as a living to enhance the professional skills of future college students, their internship, paid internship to the Economic value of investments. Lianxi fees include internship internship during the rent, transportation, meals, water, electricity, network fees.

1, the university graduates overall description of practice costs.

In recent years, college students, or the sum of the per capita training costs were tested both rising trend. I note that selected each year in Shanghai, Changsha, Xining, Nanning, Xi'an, part of the university graduates in the graduation practice some cost data, Statistics obtained, 2003, the five college graduates per capita cost of more than 780 yuan per month internship in 2005, was 1,100 yuan, 1,160 yuan in 2006 is the year 2007 is 1300 yuan, 2008, 1500 yuan, 1520 yuan in 2009 up to. It refers only to Students bear the cost of personal cost.

2, college students summer internship costs situation.

Survey Materials I: Channel Herald reporter Jensen and others in August 2008 on 100 college students in Xiamen internship with investigations of Xiamen University, Jimei University, Xiamen University of Technology, Fuzhou University, Fujian Normal University, Hunan University , Wuhan, Xiamen University and other institutions in the practice of university students. Statistics found that: First, the 100 students, more than Liu Cheng said the practice was trying to exercise their own, the rest of the interns are bound to escape their parents, or feel too bored at home others have to practice, and practice to follow the crowd away. Second, in the employment pressure, nearly 70% of students begin as a freshman on the use of summer internships. Third, many units do not want to receive an intern. This 100 students 79% recommended by an acquaintance to find internships, of which 63% of the parents come forward to help me, the other mostly through friends, teachers or other ways to introduce the brothers and sisters, only 21% of the students in touch with their own internships. Fourth Practice The average cost of 1704 yuan / month, food and accommodation is one of the two most important. Fifth, most units do not provide training subsidies. Only the individual units, cooperation agreements with counterparts in the departments to provide a few hundred dollars for the lives of interns grant [3].

Survey II: Department of Applied Mathematics, Nanjing University a group of students on 07 South, East, South financial big, big 150 South Public School students in summer internship 2009, the cost of doing the survey. Information: First Contact internships difficult . This is 150 students in 123 (82% of acquaintance recommended the internship through the unit, of which 70% is described by the parents to come forward to help the other is through the alumni, relatives, teachers and other channels introduced. of 27 students (about 18% of the units of their own contact practice. In addition, a few people can find a good internship, approximately 90% of the students to find internship over time, of which 60% of the students looked for three more before finalized , there are individual intern spent two weeks looking after the business was established 10 training units. Second, the cost of expenses of the internship period. internship at a 45 day basis, the 150 college interns during the internship period the average cost of 2577 yuan . Of these, 87 (58% of the cost of training reached 3,000 yuan, 48 people (about 32% of the internship costs between 2000-3000 yuan, 1,000 yuan to 2,000 yuan to spend the cost of only 10 interns who only 6.67%, to spend the cost of 1,000 yuan practice only 5, or about 3.33%.

Many of the students reflect, practice costs than the cost of living in the school to be significantly higher than 1 times. The food, accommodation, transport into three large overhead. According to analysis, the cost of more than 2,000 yuan or more internships for students, mainly foreign students, Many summer off campus dorm, and college campuses far from the town in order to resume normal practice, foreign students must live in the city rent. In addition, most internships are not responsible for the interns to eat, so eat each day to practice their own students pay.

Most reside in the city combined with internships, food costs relatively high, generally more than 20 yuan [4]. Can imagine, the summer short-term costs are so high internship, graduate internship internship that cost more than a small number of the.

Second, the cost burden of training students need to solve the problem.

1, related to the students to become skilled personnel smooth.

Internships, graduate internships in particular, the task is to continuously improve the professional skills of university students to deepen understanding of occupational and industry, sure like or good job, so that students exposed to the real workplace, in order to graduate work faster and better into the new environment, the workplace by the students who completed the transformation, is to obtain some practical experience, and enhance the competitive advantage when their employment. If students can not schedule the normal practice of Economic difficulties, or because of the heavy training costs of the termination of practice, is bound to affect the growth of its highly skilled personnel to achieve the purpose or internship.

2, related to the students ability to adhere to the professional career of the road.

College of Human Capital and the future, depending on students in vocational school during the ongoing professional learning, practice. In most of the intern and the employer did not become law on labor relations, there is no labor relations on the labor contract, the employer no obligation to pay compensation unit in the context of interns in the country has not paid the provisions of the formal introduction of practice, we can not afford to solve the students if the "training cost" burden, internships enable interns not get paid or if payment is low, it can be speculated that even the living expenses are usually poor college students to maintain a tight six-month internship in the difficulty of professional practice and is likely to be diverted to give up or reduce their specificity, the intern cheap sell their labor, not to mention graduation practice period of one year or two years.

3, related to the sustainability of the employing unit has a high-quality human resources.

Students form a high-quality human resources is not only the behavior of individual students, it should be the common responsibility of all sectors of society. Enterprises as autonomous, self-financing, self development, self-discipline of Economic organization and the employer should provide training for college students internship opportunities for growth , not because they have received interns to increase business costs, and refused to come to practice or do not attach importance to students. enterprises and other employers to act in social responsibility and profit-driven to find a balance fulcrum, to government fiscal policy under the guidance of actively back up the platform to fulfill social responsibilities, interns will be given the pay structure to ensure that students early development of human resources in an orderly manner without interruption. Only then will it be possible internship priority they need all kinds of talents, social to reserve a certain number of high-quality reserve army of labor for the employer choice.

4, related to the harmonious development of society can the family business.

Students practice the cost of property has both economic costs, but also has the opportunity cost, social cost attributes. First, the cost involved in training the family economy as a whole each college expenses and a happy family. Data show that about four years, university tuition fees often make some do not have much income of rural households and businesses laid off workers into the family, "extreme poverty" situation, and, under pressure from some university students in the economic emergence of mental disorder, theft problem, because tuition costs, some families in financial difficulties at the expense debt, and the results has triggered a series of contradictions and problems. Second, the cost of restricting the practice entrepreneurship development training effectiveness of the mechanism, the redistribution pattern of business interests. On the one hand, small businesses lack post position, interns fewer hands, especially the "do not be ignored, "Practice does not pay salaries, it will exacerbate the contradictions between the intern and the business, damage the image of corporate reputation, on the other hand, if the extensive use of interns, according to staff salaries will be paid at the interests of workers in the formal split cake Interns work with increased competition between the official. If the cost of training students to do a fiscal policy guidance, or as a basis, then the intern, formal work, family, business interests could be that there is no commitment to the bottom line is damaged, it will tend to satisfaction relative to each other, to bring the promotion of social harmony and vitality. [Free Paper Download Center hi138.com]

Third, students who practice the cost burden.

1, students should practice the cost burden on students themselves and their families.

The basis for this view is to alleviate the local financial burden. According to the State financial budget the present value of the funding of Education and national social expenditure per capita present value of expenditure on Education and other important data, develop a college student take at least 20 million, the University each lesson The cost of 50 yuan. national investment in Education spending on Education is far greater than the family. In recent years, Educational resources related to the construction cost of facilities is mainly achieved through the local financial support, showing that the local financial burden not light.

In fact, this view is only see the trees, and investment in education accounts for GDP4% compared to the international line, the proportion of investment in education is not enough, the direction and structure of investment in education is also unreasonable, the investment cost of teaching practice is still almost blank. Of course, in practice the cost burden on students, college students and their families still can not be avoided. If it is summer vacation short-term training, the training cost is borne by the students themselves through the family help or can afford, if it is graduation practice, practice time than the long (usually more than six months, the internship costs borne by the students themselves and their families is clearly not enough, especially for the poor students, it is not possible.

2, students should practice the cost of the design in the enterprise pay compensation.

This view is based on a Labour win some. Do not look at students in the school's stage during the professional internship, graduate internship solely on the current situation, which is basically a working practice, with more jobs in features. Besides, some practical Health through the signing of labor contracts, units formed with the practice of labor relations, and even some human resources internship internship after graduation stage capitalized. so interns based on the principle of distribution according to work is entitled to compensation for granted. Furthermore enterprises as members of society, regardless of whether the interns create value for the enterprise, from the perspective of social responsibility to fulfill the pay should also be given some compensation to reflect the company's human feelings and unique culture.

3, students should practice the cost of schools, businesses, government, society, interns and their families a reasonable assessment.

This view is based on the cost of college students internship is a social cost. Because of the growth of students, not the students themselves and their families, not schools, businesses and individuals within an organization such as the evolution of students, the beneficiaries are also more than a college themselves, but benefit the entire community has a public interest matter the color. In the "external effect" under the influence of college students use of market mechanisms are often difficult to achieve resource (such as the efficient allocation of resources internship, but also the appropriate government intervention in public policy . Specifically, the school, business, government, society, interns and their families bear the main cost in practice, we should do something. Because the school tuition fees, usually including a fee for contact during the internship period, some training materials, basic transportation fees, so students intern (where "practice" refers only to the school arranged the internship, student summer vacation does not include the practice of this autonomous part of the costs borne by the school, and college students should pay attention to defend their right to know the right interests. As for the rent during the internship, meals, telephone charges, net costs, utilities and other natural parts of themselves and their families should bear the intern, or by the enterprise to pay a reasonable compensation for the form of internships Students practice costs. For this, the author of "University of interns based compensation design and selection," a paper has been discussed. Here, I want to emphasize is that the Government's fiscal policy should be on the cost of training interns special support.

4, students need to practice fiscal policies to support the cost burden of justification.

(1 companies are reluctant to accept interns. The planned economy era, college internships arranged by the higher authorities, there is a problem, the implementation of market economy, "companies often do not want to receive interns, fear of affecting the energy and money, a lot of the Pearl River Delta especially foreign-funded enterprises "[5]. In a buyer's market, many employers seek to minimize the cost of short-term employment and output to maximize efficiency, do not want to train interns, increasing the burden of human and material resources, some employers stressed the work in the recruitment of experience, unwilling to accept interns, social responsibility, some companies worry that interns accident occurred in practice, so try not to use interns. Of course, some interns or other factors because of their quality, can not take seriously the practice, so that some Employers not willing to accept interns. In addition, the limitations of professional practice and student mobility caused great instability, but also concerns about using human units "doing awake"

Rather than accept interns [6]. Therefore, fiscal policy guidance and national legislation to restrain.

(2 companies do not provide training subsidies. Some people have 324 law students get paid internships whether conducted a questionnaire survey and the online collection, statistical results showed that [7], to the court, prosecutors and other organs were training 112 interns and 54, but not a penny paid to law firms and other units of the internship interns who were 67 and 91, respectively, although the yuan and 310 yuan, 180 reward, but as a trainee and intern created units very different than profit. At present, students practice the "free workers" is widespread, even if there are certain rewards, but also work with the intern is not paid in direct proportion, not to say that this can compensate for the cost of the intern's internship .2009 7 -8 months, to a university in Guangzhou, Wuhan practice of 16 students, 9 of whom unpaid internships, and summer internship to spend the cost of 2000-3000 dollars [8]. In addition, "subsidizing internships" phenomenon is also common. a lot of internships not only subsidies and compensation for interns, and some daily expenses, such as running errands and traveling expenses and meals have to pay for interns themselves [9]. Speaking of things that pay, and some enterprises even said that since it is practical, that is, a kinds of learning, learning is to pay tuition fees, how can companies drain on the truth. Some perennial that employers recruit interns, interns are not paid wages of the enterprise as a way to save costs to consider, do not use most of the students during the internship the formation of labor relations in the legal sense this, do not pay interns wages and subsidies, or the use of interns as cheap labor.

(3 practice base-building needs of fiscal policy support. According to survey of professional survey organizations, community internship positions for college students is far from meeting the needs of practice. The financial crisis, to provide internship positions enterprises are concentrated in Beijing, Shanghai and other large in the city, accounting for 99% of the total number of enterprises to absorb more than 75% of SMEs employees rarely open to internship opportunities for college students, internships fewer secondary cities. [10] the case of Shanghai, 2008 Shanghai total of 14.1 million graduates in 2009, 15.8 million graduates in 2010 will reach 16.8 million. The demand for internship positions, 2008, Shanghai is only 3.98 million people participated in organized practice, only Dangnian college a quarter of the number of students in 2009, provided by the Shanghai Municipal Education Commission and the 2008 internship positions roughly the same number of posts [11]. can be seen in the enterprises and units can not meet the case of internship students must be competent in the government sector-led , to take the market-oriented mode of operation, the government has introduced tax incentives and other policies to encourage enterprises to actively joint international and domestic famous enterprises and universities cooperate closely with students to establish and provide employment training base.

(4 students did not obtain legal rights policy interests of the strong support of the current state laws and regulations do not define the concept of practice, there is no clear its scope does not provide all enterprises and institutions to receive interns responsibilities, obligations, incentives, subsidies, evaluation assessment methods, and does not require students practice labor, safety, compensation and other management practices, protect the legal rights of students, not nurture the concept of the whole society and awareness training to become a system. Therefore, the intern is difficult to use the law regulations or policies for their own rights.

Fourth, students practice the cost burden and fiscal policies to support the relationship.

1, the cost burden from the students practice the impact of fiscal policy point of view.

Students practice the cost burden on students is an investment in training costs. The cost burden on the more practical means for the number of college students internship opportunities offered more protection to practice higher quality, and more practice opportunities, quality assurance more high, the more conducive to the development of skilled personnel, skilled personnel and excellent means more to the greater contribution to society in the long run, it turned over to the "turnover tax" and "personal income tax" will The more the national fiscal policy to support the more powerful. can be seen, students practice the cost of investment and highly skilled personnel in the development of a positive correlation, while the highly skilled development and with the tax revenue is positively correlated, so the students practice the cost of inputs and tax revenue also showed a positive correlation.

The data show that 70 years from the 20th century to the mid-90s, the U.S. working-age population, received more than 16 years the level of education and training of personnel is much higher than the annual salary of less years of education groups. Also, various types of income in China groups, received a better education and skills training, vocational skills, talents income levels and income growth are higher.

In addition, the "Mincer rate of return" principle could prove to be a positive relationship between the two. "Mincer rate of return" is the international rate of return on years of education access indicators [12], is calculated using the educational function of Mincer marginal rate of return, which reflects the more educated the income year of education the rate of change. With the continued pattern of changes in income distribution, educational factors on the personal income distribution is growing. shows that the cost of investment in training , can promote the development of skilled personnel, highly skilled and thus can enhance the personal income level and ability to pay, rich sources of tax revenue structure, enhancing the state's financial strength, build a solid balance between a strong public finance system.

2, from fiscal policy to support the burden of the cost of college students view internships.

Fiscal policy is an important tool for national macro-control is the orientation and structure of fiscal expenditure through the guidance of the camera to adjust the level of tax burden, discrimination and other structural tax system to play the role of institutional arrangements. Fiscal policy on the burden of the cost of college students internship mainly in the orientation and support functions.

Sense from the code of conduct is to achieve specific socio-economic goals, the initiative to adjust the financial allocation process and the basic principles of relationship and behavior, that is to guide the main micro-economic (such as companies choose to establish "rules of the road." Case post-industrial economy to adapt to the demand for talent, enacted in October 2005 <<State Council on the decision to vigorously develop Vocational Education> "(Guo Fa [2005] No. 35 to further clarify the tax policies to support the development of skilled personnel policy guidance for the training of skilled personnel, standardized training colleges students, starting from January 2009 in Guangdong Province to <<Guangdong Province, Internship and Graduate College Student Regulations ("Draft> throughout the community for comments.

Operational level, from a policy point of view, is in the public sector through participation in national income distribution process, the formation of the established distribution model of social product, that is, differential treatment by virtue of the tax burden, the focus of investment in public spending, to reflect the Government to encourage or whether a restriction on industry or sector development policy intentions. such as Vocational Education training conditions for the weak link, in 2004, specifically the Ministry of Education and Ministry of Finance issued a <"School and Vocational Education Ministry of Finance on a number of comments on the work>>, grants 1.1 billion, a total of 50 vocational institutions to support the training base construction .2005, Premier Wen Jiabao at the National Vocational Education Conference that "during" The central government invested 100 billion for Vocational Education, focusing on use of to support vocational education training base construction.

Visible, fiscal policy-oriented features and great support. Particularly in the market economy, because of "external effects", the market mechanism is often difficult to achieve their own resources (the effective allocation of training resources, along with some business skills, talents culture (such as students practice there to accept the "free rider" mentality, play down their own social responsibility. This will require appropriate government intervention, students intern at a reasonable cost through the development of the burden of fiscal policy, through financial subsidies, interest subsidies, tax relief in the form to guide enterprises to accept the students practice.

Fifth, the costs of college students internship support of fiscal policy path.

1, investment in vocational education in the country to grasp the current status of fiscal policy problems.

In order to develop job skills talents, from 1986-2001, 16 years of financial investment in vocational education in the country a total of 9 billion in 2004 to improve training conditions for investment 110 million yuan, in 2005, vocational education training base for the construction of the investment 100 billion. The financial investment in promoting the development of skilled personnel, while still following questions. One involves the development of high skilled personnel scattered in various tax laws and regulations, policies, policy orientation is not systematic. makes the skilled personnel growth (such as business college students to accept the standard practice of subsidies and incentives, business and vocational institutions to establish training bases of the related expenses, tax deductions can truthfully fiscal policies related to the coverage area of the vacuum is no longer obvious. II Total investment in education is less public finance and municipal (regional level of government regulation of financial resources may be insufficient, there is no investment in education to 4% of the basic bottom line. Third, the fiscal expenditure structure is not rational. to the general competitive invest too much the formation of financial supply "offside", and the social public goods such as social security, basic education, focusing on business, infrastructure, environmental protection and scientific Research, inadequate protection, the formation of financial supply of the "absence." Fourth, extra-budgetary revenue and expenditure Management lack of coordination, budget management in a separate provision has not yet skilled personnel dedicated budget. Five is also not a sound investment of public funds performance evaluation system.

2, in the process of deepening the reform of the public budget to create a separate attachment listing the cost of the budget system.

Currently, education and training of skilled investment personnel policies from different departments of the existence of the phenomenon: the education sector at all levels of higher and secondary vocational education funding, all levels of development and Reform Commission has the vocational and technical training of secondary capital construction budget allocation , the tax system to tax incentives embodied in the form of skilled personnel training to promote the Tax Expenditure Budget, the Home department of skilled non-governmental organizations and other training expenses. Therefore, it is necessary to learn from market economy countries in the dual budget system, a special budget form, shown separately, with advancing the reform of government revenue and expenditure categories, according to the type of skilled personnel training and model, and establish a government-led financial sector to the education system the department budget based on the redrawing of education and training skilled personnel investment income category, and gradually implemented across the sector boundaries "to put into practice for the preparation of cost basis" of the "inter-departmental budget system."

3, in the establishment of special funds for training students on the basis of a sound performance evaluation and tracking mechanism of accountability.

Students practice in order to ensure effective use of funds, special funds must be established practice, and assess the performance of their use. Students practice with specific special funds is the use of, specific skills training for college students alone accounted for the funds needed for the building. Only specification to work on, use of special funds to ensure safe and effective in order to improve the efficiency of capital use. First, budgeting seeks to regulate, rigid, the implementation of "results oriented" performance budgeting.

Second, the balance of project funds to strengthen the management, use of special funds of the unit training in accordance with the requirements of budget approval, and actively organize implementation of the project to speed up the progress of project implementation, but in that year had already been executed projects not yet completed the formation of special surplus funds, to budget management in accordance with the requirements included in next year's budget, the project has been completed for a net balance of capital formation, in principle, should be turned over to finance, project units reserved for personal use, must be reported by the financial departments, shall not be disposed of. III special fund in strict expenditure management, adherence to the "special accounting, personnel management, earmarking," the principle of non-misappropriation or diversion of special funds. Fourth, non-retention, retention of special funds, special funds should play a role in a timely manner. Fifth, establish a sound the management system, strengthen supervision and inspection, to advance the project performance evaluation and performance evaluation public incentives to build, gradually improve the education sector nature of the training costs of inputs performance self-evaluation mechanism, combined with external financial balance and performance audit of the trial juice environmental constraints, explore the establishment of appropriate accountability and incentive mechanisms to track. Sixth, special funds to prevent waste and inefficient use of idle.

4, the financial system in promoting the process of the sun improve the flow of inter-regional training resource allocation.

In order to ensure that students in different regions have internship opportunities between the equal and therefore equal among regions of public services must be provided, if the primary fiscal financial difficulties, to be from the higher levels of government financial transfer payment subsidies. That is leveraged through taxation Construction of a relatively open and fair investment on the training costs of intergovernmental fiscal transfer payment system.

However, China's fiscal transfer payment of funds involved in the central and local government transfer between the criss-crossing process, the lack of a running track and orderly rules of the road. Every year the central government to local transfer of funds, the calculation based on the final result, not only difficult to understand the general public, even among the local government allocated more funds to each other and do not know the situation also has relatively strong "black box operation" color. To this end, the core of the public finance system is not the essence of budgeting, but the sun the progressive realization of the process of financial management, to create a cost burden on all sectors of society concerned about the practice and training skilled personnel inter-regional social environment without discrimination.

5, school-enterprise cooperation in the building industry-university teaching one of the cost of compensation for training university students to achieve diversity.

High skilled personnel in the promotion of development issues, encourage social forces to participate in building a harmonious interaction of the partnership is not only a strategy of talent development, but also the basic experience of market economies. For example, in Germany, the government intervened so that industry cooperation institutionalized, so that the school and support each other, common benefit, has accumulated a very successful experience. the one hand, enterprises based on the financial support was given to the proportion of schools to share educational outcomes, on the other hand, schools, training companies personnel required to receive financial assistance companies. Meanwhile, the German government to establish "Industrial Cooperation Committee", on both businesses and schools to supervise students on acceptable business practice to give some financial compensation. do not accept students for internships, or unwilling to college students to increase the employment of certain business taxes, of course, will announce the low level of education can not meet the business needs list of schools to reduce or stop their financial support, so as to promote interaction between industry-academia cooperation.

6, in the legislative and policy development and improve the process to ensure that students practice rules to follow.

Currently, there are many local governments introduced students and student internships, employment and entrepreneurship incentives, such as financial subsidies, fiscal incentives, tax incentives and other financial discount. And the first of Guangdong Province issued a <<Guangdong Province, Internship and Graduate College Students Student Health Regulations ("Draft>. The draft stipulates that the state organs, state-owned and state holding enterprises, financial allocations and social organizations and institutions should be in accordance with the proportion of workers receiving job training of students, the specific percentage of listed by level in order to determine the people's government. In addition to the business, government support and incentives will take the way to encourage student to receive student internships. The Bill also build students practice base, training base and other detailed requirements. Thus, internships for college students provides a solution to the problem policy and legal basis.

7, in the specific focus on building the operational level, the four systems.

First, establish a sound business practice students deduct the cost of extra investment in the system. In other words, the cost of business investment in training for university students, not only shown with the entire amount before the payment of corporate income tax deduction can also be doubled according to a certain percentage deducted Students accepted to encourage enterprises to increase the intensity of practice.

Second, improve the enterprises, social organizations and individuals donated to the vocational training tax Zhiduo input. This system includes two meanings. First of all, businesses and individuals donated vocational training institutions, without spending tax donation current tax system deductible proportion of the restrictions, the full deduction. Second, to obtain donations of vocational training institutions income, this is not part of the revenue for general operating revenue, the same duty-free treatment.

Third, make good use of rewards and penalties. For the implementation of "industry cooperation", to accept interns reached a certain size, intern satisfaction with the company, the relevant department to examine, can, according to the relevant tax incentives run enterprises, be appropriate to encourage and support the fourth, standardized system of special funds for a good intern. on the intern's budget special funds, use, management must be standardized. on the attachment unit financial subsidies (such as by 200 yuan / person, the proportion of tax incentives for training base construction Students practice with the acceptance of expenditures, etc., should be shown separately, and the sun operation. [Free Paper Download Center]

[Notes]

[1] CCA cost of China Association <"Cost Management System Terms>> [M] clause 2.1.2 of the 2005 edition.

[2] American Accounting Association (AAA belongs to the "cost and the Standards Committee," the definition of the cost.

[3] Jensen Lina Lin Yi-Fen Qi Cheng interns internship internship students ahead of the average monthly cost of 1,704 yuan [N] Strait Herald 2008-08-11 Day.

[4] Yang Huang Yang Yang Sun 6 slowly into the cost of training students spend over 3,000 yuan "buy" experience too expensive [N] Nanjing Morning News 2009-08-02.

[5] Zhang Shengbo Xuan Guangdong Zhao Yang Zhang Bingzi any legislation to promote college students paid internships internship wages paid Bacheng [N] Southern Daily Online People's Daily www.people.com.cn 2009-09-23.

[6] Qing Kang Shanghai People's Congress proposed legislation to protect the right of students practice [N] China Youth Daily, 2010-02-02.

[7] whether it should obtain a copy of visitors paid intern - A Case Study of Legal Internship [D] www.zhahuiwang.com 2009-11-24.

[8] Wu Qian Deng Wenzhong Zhang Shengbo students "practice costs" Who will pay [N] Southern Daily 2009-08-30.

[9] Yan Jinhua intern complained of zero returns as "free work" lawyers recommend that you sign [N] Liberation Daily, 2008-04-14.

[10] Guo Tingting Wang Lingxia Liu and skilled students, "and lose money" can not find internships [N] Changjiang Times 2010-01-06.

[11] Luo Jing Juan College student in Shanghai face a "re-employment" only one quarter in employment [N] labor newspaper 2010-01-28.

[12] Mincer rate of return and internal rate of return to education is the most commonly used two methods, which are more commonly used Mincer rate of return. Students in the Campus Network: http://www.dxs518.com/Html/ zdjy/152252154_3.shtml.

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