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1989年,安徽肥东县粮食企业被银行加收罚息100万元,其中有的是银行将收购贷款不切实际地核定为一个月,造成企业贷款逾期加息30％,有的是调外省的议价粮油受计划限制未能及时调出,被银行视为超储,加息50％。笔者认为,国家对粮食企业实行特殊政策,银行部门也应对粮食企业实行相应的特殊政策。银行应按照粮油商品的合理周转期,核定收购资金贷款期限和确定粮油储存时间,减少对企业的罚息。同时,粮食企业有关制度规定,企业被银行加收的罚息,应分别在企业留利和专项基金中列支。这项规定也不合理。笔者认为,(1)由于企业不能自主的外部因素所引起的罚息,应在营业外支出或商品流通费中列
In 1989, grain enterprises in Feidong County, Anhui Province received a penalty of RMB 1 million from the bank. Some of them were unreasonably approved by the bank as a month for the acquisition of loans, resulting in a 30% increase in interest rates for corporate loans overdue, and some were due to negotiated grain and oil prices in foreign countries. The plan restrictions were not promptly transferred and were deemed by the bank to be overstocked, raising the interest rate by 50%. The author believes that the state implements special policies for grain companies, and the banking sector should also implement corresponding special policies for grain companies. The bank shall, in accordance with the reasonable turnover period of grain and oil commodities, verify the deadline for the purchase of funds and determine the time for grain and oil storage so as to reduce the penalty interest to enterprises. At the same time, the relevant provisions of the grain enterprises, the enterprises should be penalized in the corporate retained interest and special funds. This rule is also unreasonable. The author believes that (1) penalty interest due to external factors that cannot be controlled by the enterprise should be included in non-operating expenses or commodity circulation fees.