According to the query of the accounting school network, the state explicitly stipulates the scope of expenditure on welfare, applicable to subsidize the hardship of employees, medical expenses, or the cost of travel to overseas medical treatment due to work-related injuries, as well as the expenditure of the welfare department of the enterprise, and so on. Medical clinics, nurseries, kindergartens, etc. are all welfare departments. There are also other policy-based benefits, such as fire costs, labor protection costs for certain positions, and "medical insurance premiums for employees," as well as "pension insurance," "unemployment insurance," "work-related injury insurance," and "unemployment insurance. The "health insurance premiums for employees" are included in "administrative expenses" together with "pension insurance", "unemployment insurance", and "workmen's compensation insurance".