国债是中央财政代表中央政府发行,债务资金由中央财政掌握使用的国家公债,也是中央政府以信用方式进行的一种融资活动。它具有筹集建设资金,支援国家基础、重点建设,抑制通货膨胀,保证国民经济协调、健康发展的功能。随着我国财政体制改革的进一步深化,国债事业有了很大发展。但是近几年由于国债管理存在着制度不统一、规章不健全的情况,加上一些单位及个人为谋取私利而违规运作,国债管理暴露出许多薄弱环节。湖南省在财政同级审时,全省统一布置、统一行动,对全省财政 Government bonds are issued by the central government on behalf of the central government, and the debt funds are used by the central finance. They are also a kind of financing activities carried out by the central government by credit. It has the function of raising funds for construction, supporting the nation’s foundation, focusing on construction, curbing inflation, and ensuring the coordinated and healthy development of the national economy. With the further deepening of China’s financial system reform, the treasury business has greatly developed. However, in recent years, due to the unification of the national debt management system and the imperfect regulations, coupled with the irregular operation of some units and individuals in the interests of self-interest, treasury management has exposed many weak links. Hunan Province at the same level of financial review, the province unified layout, unified action on the province’s finance