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我国自1981年恢复发行国债以来,累计发行国债约15万亿元,国债市场日臻完善。随着国债管理改革不断深化和国债市场不断发展,国债的职能作用和管理方式等方面较从前都发生了很大变化,制定一部新的法律法规迫在眉睫。一、我国国债立法发展情况(一)我国国债立法发展历程和现状。1981-1991年间,我国基本每年出台一部年度国库券条例,对当年
Since the restoration of the issuance of government bonds in 1981, China has issued about 15 trillion yuan of treasury bonds and the national debt market has been improving. With the continuous deepening of the reform of treasury bond management and the continuous development of treasury bond market, tremendous changes have taken place in the functions, functions and management of Treasury bonds. It is imperative to formulate a new law and regulation. I. Development of China’s National Debt Legislation (I) Development History and Current Situation of China’s National Debt Legislation. During 1981-1991, China basically introduced an annual treasury bill ordinance to the current year