实践证明,国债在缓解财政困难、解决财政临时性周转需要、优化资金投向、强化国家宏观调控政策、支持经济建设等方面,日益发挥着越来越重要的作用。但我国国债发行利率的确定主要采用以同期银行存款为基础的做法,使得国债发行利率不仅背离了市场经济条件下利率应该市场化的基本原则,而且成为国债利息支出逐年攀升的一个重要原因,相应加重了财政的负担。因此,加强对我国国债发行利率的深入研究,确定合理的国债发行利率,不仅是利率市场化的客 Practice has proved that treasury bonds play an increasingly important role in alleviating financial difficulties, resolving the need for temporary financial turnover, optimizing capital allocation, strengthening national macro-control policies and supporting economic construction. However, the determination of the issuance rate of treasury bonds in our country mainly uses the practice of bank deposits in the same period, which makes the issuance of treasury bonds interest rates not only deviate from the basic principle that market interest rates should be marketized under the market economy, but also become an important reason for the interest payments of treasury bonds increasing year by year. Increase the financial burden. Therefore, strengthening the in-depth study of the interest rate of China’s government bonds and determining the reasonable interest rate of issuing treasury bonds are not only the interests of market-oriented customers