自1981年以来,已连续十四年相继发行了“国家重点建设债券,财政债券、保值公债”等债券,用于筹集社会闲散资金,平衡财政收支,支援四化建设,发挥了重要作用。但是,国债的还本付息业务是一项业务量大,涉及面广的工作,兑付工作的好坏直接影响债券的发行和政府的信誉,1986年开始尽管人民银行为避免出现兑付难现象,兑付前给专业银行划拨了兑付基金,但仍然不能保证群众顺利兑取手中持有的债券。其原因主要有: 一是认识淡薄:兑付单位偏面考虑自身利益,影响工作。目前专业银行要商业化,一切都须围绕效益 Since 1981, China has issued bonds such as “National Key Construction Bonds, Treasury Bonds, and Value-added Bonds” for 14 consecutive years, which have played an important role in raising idle funds for the community, balancing fiscal revenues and expenditures, and supporting the four modernizations. However, the debt service is a large volume of business, involves a wide range of work, the performance of the direct payment of the direct impact on the issuance of bonds and the credibility of the government began in 1986 despite the People’s Bank in order to avoid the difficulty of payment, The redemption fund was allocated to the specialized banks prior to redemption, but the masses still can not guarantee the smooth redemption of bonds held by them. The main reasons are: First, the lack of understanding: redemption unit bias to consider their own interests, affecting the work. At present, commercial banks should be commercialized and all must focus on efficiency