民商事审判中的利息计算问题研究——以借款合同纠纷为例

Research on the Interest Calculation Issues in Civil and Commercial Trial

在民商事审判中,由于现行法律、法规、司法解释没有对利息计算问题做出统一的规定,导致现在司法实务中利息裁判的混乱,也影响了法院生效裁判文书的顺利履行或执行。典型的利息计算问题应当进行类型化分析,将从借款之日起到借款债务被执行之日止这段期间划分为三个小期间即借款期间、逾期履行期间、迟延履行期间,对这三个期间内的利息在计算期间、基数,利率标准等问题上分别进行计算,只有这样才能真正做到在民商事司法实践中案结事了。

Due to the current laws,regulations and judicial interpretation have no unified regulation on interest calculation,it often make the defendant not to perform its obligations in the judgment document and also lead to difficulty of enforcement in civil and commercial trial. To solve this problem,we should typed analyze. We will distinguish the period that from the date of borrowing debt to the date when the debt is carried out into three small periods: the period of loan; overdue period in performance; the period of delay in performance. Inters in the three small periods should be calculated respectively according to their respective terms of loan,calculation base,standard interest rate. Only in this way can truly solve the interest calculation problem in the civil and commercial judicial practice.