对于罚息能否计算复利,现行法律未有明确规定,实践中各地认定也并不一致。本文从笔者办理破产案件债权审核中产生的问题为着眼点,指在探索金融债权罚息的复利审核规则,有助于加强破产管理人审核债权的一致性。 The compound interest for the calculation of interest rates, the current law is not clearly defined, in practice is not consistent across the identified. This article focuses on the problems arising from the examination of creditor’s rights in the bankruptcy case, which refers to the exploration of compound interest examination rules of the interest penalty of financial claims, which helps to strengthen the consistency of the claims of bankruptcy administrators.