Under the theoretical framework of the theory, the theory of commodity market equilibrium and the monetary market equilibrium of Keynesian theory are unified. Marx's theory of interest rate decisions from the perspective of the source and essence of interest, taking into account the institutional factors in the role of interest rate decisions of interest theory, its theoretical core is the interest rate is determined by the average profit margin. Marx believed that under capitalism, interest is a part of profit and a form of conversion of surplus value. Ť he returned to the top five-year bond, because record lows in January has significantly improved, now pay 22 PC more than the beginning of the year. China giant core technology benefits electronic material localization The concept of accounting income is called accounting income. According to the traditional view, the accounting income refers to the difference between the realized income and the corresponding expenses. It has the following characteristics: Then the interest rate theory of the loan is the interest rate theory of neoclassical school, which is proposed to correct Keynes's theory of "liquidity preference". In some ways, the theory of interest rate can be regarded as a synthesis of classical interest rate theory and Keynesian theory.