为了促使企业重视贷款的经济效益,银行对企业由于完不成资金周转计划,而多占用的贷款,采取加收利息,即罚息的措施,这是完全必要的。成本管理条例明确规定,流动资金贷款利息,可以列入成本;流动资金贷款的罚息,不得列入成本(费用)和营业外支出,不得挤占应当上交财政的收入。无论是国营企业,还是集体企业,所支付的罚息,均应在企业基金、利润留成、盈亏包干分成或缴纳所得税后的留利中开支。但从我县情况看,按照规定严格划清两种利息,分别列支的企业极少。这并不是企业有意乱挤、乱摊成本,截留利润。而是银行的核算办法没有相应跟上。因为,目前银行对企业不能如期归还的贷款,虽然规定转入逾期贷款专户,并按原订利 In order to encourage enterprises to pay attention to the economic benefits of loans, it is absolutely necessary for banks to adopt measures that impose interest, ie, penalties, for enterprises that cannot complete the capital turnover plan. The Cost Management Regulations clearly stipulate that interest on working capital loans may be included in costs; penalties for working capital loans may not be included in costs (expenses) and non-operating expenses, nor may they be diverted from revenues that should be turned over to finances. Whether it is a state-owned enterprise or a collective enterprise, the penalties paid should all be spent in the retained funds after the company’s fund, profit retention, profit and loss, and lump sum share or income tax. However, according to the situation in my county, according to the regulations, the two types of interest are strictly defined, and there are very few companies that are listed separately. This is not the intention of companies to squeeze, spread costs, cut profits. However, the bank’s accounting method has not kept pace with it. Because banks are currently unable to repay loans as scheduled, although they are required to transfer to overdue loans, and they