Loan interest income is the main business income of commercial banks. The higher the interest rate, the more income. However, it cannot be used alone to explain the quality of loan benefits. One of the reasons is that the loan interest income level cannot fully explain the normal and reasonable loan investment and turnover. For example, the penalty interest on overdue loans can increase interest income, but it does not mean that credit benefits are good, so it must be analyzed together with loan risk indicators; The second reason is that the loan interest income here is the interest receivable calculated according to the accrual basis. Whether it can be recovered on schedule should be combined with the loan interest recovery rate index to evaluate and analyze the relationship between the paid interest and the interest receivable.