《广西会计》1992年第3期刊登了关卫东同志的《改革流动资金借款利息的列支办法》一文(以下简称《关文》)。该文认为目前我国国营工业企业流动资金借款利息打入产品生产成本,“这样列支利息是不合适的”。理由是:“从理论上看,利息不足产品成本的组成部分,而是企业利润的一部分”;“从实践上看,不利于国家对经济的宏观调控”。《关文》并认定“流动资金借款利息应改从企业的利润总额(即税前利润)中列支,这才是合理的列支办法”。笔者对此有不同看 “Guangxi Accounting” No. 3 of 1992 published Comrade Guan Wendong’s article entitled “Proposal of Reforming the Interests of Borrowing of Working Capital” (hereinafter referred to as “Guanyuan”). This paper argues that at present, the interest of China’s state-owned industrial enterprises borrowing funds into the product cost of production, “such a list of interest is inappropriate.” The rationale is: “In theory, interest is not a part of the cost of a product, but a part of a company’s profit.” “In practice, this is not conducive to the state’s macro-control over the economy.” “Guan Wen” and found that “the interest of working capital loans should be changed from the total profits of enterprises (ie, pre-tax profits) out of support, this is a reasonable arrangement.” I have different look at this