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如何正确地确定企业支付银行利息的计入方式,不仅是一个重要的经济理论问题,也是现实经济中必须解决的实际问题。本文拟就此谈几点意见。一、利息计入成本的弊端利息能不能计入成本,目前有不同的见解。我认为,在社会主义商品经济中,把利息当作商品成本的构成要素而列入成本,既缺乏理论依据,也不符合经济生活现实。有以下几个方面的问题:一是歪曲了利息的本质。马克思关于利息是平
How to properly determine the way to calculate the interest paid by banks for enterprises is not only an important economic theoretical issue, but also a practical issue that must be resolved in the real economy. This article intends to discuss a few points on this issue. I. Drawbacks of Interest Including Costs Interest can not be included in costs. There are different opinions. I believe that in the socialist commodity economy, the inclusion of interest as a component of the cost of goods is included in the cost, which is neither a theoretical nor a living reality. There are the following problems: First, the nature of interest is distorted. Marx’s interest is flat