银行对企业超储积压商品和挤占挪用资金的贷款实行加罚利息,是利率改革的一项重要内容。这对企业减少不合理的资金占用,加速资金周转,提高资金使用效益起了积极的促进作用。但银行现行的加罚息规定过于笼统,标准不一,且档次过多,影响了加罚息作用的发挥,也给企业的利息复核工作带来了困难。针对上述问题,我认为银行对加罚利息需要明确以下几个问题。 Banks impose penalties on companies’ overstocking of overstocked commodities and loans for embezzling funds, which is an important part of interest rate reform. This has played a positive role in reducing unreasonable capital occupation, accelerating capital turnover, and improving the use of funds. However, the existing penalty regulations for banks are too general, the standards are different, and the grades are too high, which affects the effect of the increase of penalty interest, and it also brings difficulties to companies in their interest review work. In view of the above problems, I think the bank needs to clarify the following issues for the penalty.