Interest is defined as compensation for money use,but the definition can not reflect its nature.In fact,interest is actual the compensation for time value of money.A class of actuarial calculation on time value of money is given from this point of view,which will do great help to understanding of actuarial science.%经济学中，利息被定义为在一定时间内使用他人或组织的资金而支付的报酬．这一定义没有反映利息的本质，没有说明支付上述报酬的原因及具体的计算方法．故认为：借方不仅要归还贷方的借贷资金，还要支付资金提早使用的时间价值，利息应该是资金的时间价值的折算，并且应有精算思想去讨论它的折算方法．
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