凭证式国债作为我国为筹措财 政资金而向投资者发行的一种债券,自1994年4月1日开始发行以来,经过9年的探索和实践,已形成多品种、多期限、滚动式发行的方式,成为我国国债的主力品种,对于支持国家重点建设,实现国民经济持续稳定发展起到了重要作用。但随着财税、金融体制改革的不断深入,凭证式国债在品种结构、发行管理方式等 As a kind of bond issued by China to raise funds for financing, the bond-based treasury bonds have been in circulation since April 1, 1994 and have been explored and practiced for nine years since the issuance on April 1, 1994 Way to become the main varieties of China’s national debt, to support the state’s key construction, to achieve sustained and stable development of the national economy has played an important role. However, with the continual deepening of fiscal and taxation and financial system reform, the structure of certificate-based government bonds and the management of issuance