Research On The Implementation Of The Lending Rate Discount Policy For The National Trade And The National Special Commodity In Y City Of Guangxi

It has a positive practical significance for research on Lending rate discount policy for the national trade and the national special commodity to promote the national economy,under the historical multi-ethnic national background and continuous promotion of Market-oriented Interest Rate Reform。The Lending rate discount policy for the national trade and the national special commodity studied refers to that in order to support the national trade and the production of special commodities for ethnic minorities,the financial department will give interest subsidies to the enterprises who have obtained normal liquidity loans which meet Lending rate discount policy for the national trade and the national special commodity.This paper chooses Y city as the research object in Guangxi Zhuang Autonomous Region,and discusses the problems and improvement strategies of Lending rate discount policy for the national trade and the national special commodity.For the first time,it adopts the theory of COSO internal control system in order to study on the implement effect and existing problems of the policy,and try to puts forward some improves suggestions for the policy in Y city.The paper is divided into five parts.The first part mainly elaborates the background of the study,expounds the necessity of the existence of the policy,and summarizes the research situation of the policy and the internal control framework of COSO through.The second part elaborates the basic theory of lending rate discount policy and COSO internal control system respectively.The third part,based on the survey and data of lending rate discount policy in Y,Guangxi during the 12 th Five-Year Plan period,illustrates existing problems and analyzes the prominent problems existing base on the 2017 COSO-ERM framework.The fourth part selects the governance and cultural elements,information,communication and reporting elements and performance elements of the 2017 COSO-ERM framework,and discusses how to improve the implementation effect of Lending rate discount policy for the national trade and the national special commodity in Y city.