按规定,目前我国国营工业企业流动资金借款利息是计入企业管理费的,即打入产品生产成本。我认为,这样列支利息是不合适的。原因是:第一,从理论上看,利息不是产品成本的组成部分,而是企业利润的一部分,是企业因使用银行的信贷资金而分割给银行的一部分利润,把利息计入产品成本名不正、言不顺;第二,从实践上看,不利于国家对经济的宏观调控。因为按照成本订价原则, According to the regulations, at present, the interest on liquidity borrowings of state-owned industrial enterprises in China is included in the enterprise management fee, that is, the product production cost. I think that it is not appropriate to pay interest in this way. The reasons are: First, from a theoretical point of view, interest is not an integral part of product costs, but rather a part of corporate profits. It is part of the profit that an enterprise splits into banks due to the use of bank credit funds, and the interest is included in the cost of products. Second, from a practical point of view, it is not conducive to the country’s macroeconomic control. Because according to the principle of cost pricing,