《金融保险企业财务制度》(以下简称《制度》)自1993年7月1日实施以来,对促进银行加强财务管理、搞好经济核算、提高经济效益起到了积极的作用。但由于企业整体效益不佳以及权责发生制的实施,使银行的应收未收利息特别是进入损益的表内应收未收利息大量增加,对银行的经营产生了不良影响。目前,应收未收利息的核算主要存在以下几个方面的问题: Since the implementation of the “Financial System of Financial Insurance Enterprises” (hereinafter referred to as the “System”) on July 1, 1993, it has played a positive role in promoting the banks to enhance financial management, improve economic accounting, and enhance economic efficiency. However, due to the poor overall efficiency of the enterprise and the implementation of the accrual basis, the uncollected interest receivable of the bank, especially the interest receivables in the table, has greatly increased, which adversely affected the operation of the bank. At present, there are mainly the following problems in the accounting of uncollected interest receivable: