自1980年人民银行总行发布对逾期贷款、超储积压和有问题占用的贷款加收利息以来,对于“加息”如何列支,争议颇多。借款企业认为加息姓“加”,不姓“罚”,不承认银行对这类贷款加收的利息带有惩罚性,认为加息进成本是合理的,并说已找到了“合法”依据。他们说,人民银行总行在《关于逾期贷款利息处理问题的批复》中说:“对逾期贷款加收利息,并不是罚息”;《国营企业成本管理条例》第13条只规定罚息不得进成本,未提加息不得 Since the People’s Bank of China announced in 1980 that interest rates have been overdue loans, excess backlogs and loans in question, there has been a lot of controversy over how to raise interest rates. Borrowing companies believe that the rate hike surnamed “plus”, not surname “penalty”, does not recognize the bank’s interest on such loans with punitive, that raising interest rates into the cost is reasonable and said that has found a “legitimate” basis . They said that the PBC Head Office said in its Reply to the Issue of Handling Interests on Overdue Loans: “Interest on overdue loans is not a penalty”; Article 13 of the Regulations on Cost Management of State-owned Enterprises only stipulates that the penalty should not be allowed Cost, without mentioning no interest rate increase