目前,银行对企业的不合理资金占用普遍采取了加息、罚息措施,这对企业盘活资金,提高流动资金的使用效益,有一定的促进作用,但对加息、罚息的计算一定要合理。我认为银行在计算加息和罚息时,不能以全部有问题资金和有问题商品占用为基础,因为这部分资金占用,除银行贷款外,还占用了部分的自有资金和其他资金。同时当前企业的购销活动深受市场因素影响,很难不出现意外情况,一般认为,不合理资金占用只要不超过全部流动资金的5%,就应算是正常的。为了正确、合理地计算企业有问题资金和有问题商品应负 At present, banks generally adopt interest rate hikes and penalties measures for unreasonable capital occupation of enterprises. This has a certain role in promoting the use of funds by enterprises to improve their liquidity use efficiency, but it must calculate the rate increase and penalty interest calculation. reasonable. I think that when calculating interest rates and penalties, banks cannot use all the funds in question and the occupation of problematic goods. This is because of the occupation of funds. Apart from bank loans, it also occupies part of its own funds and other funds. At the same time, the current purchase and sales activities of companies are deeply influenced by market factors. It is difficult to avoid unexpected situations. It is generally believed that if unreasonable capital occupation does not exceed 5% of total liquidity, it should be considered normal. In order to correctly and reasonably calculate the company’s problematic funds and problematic commodities,