1994年财政部下达了关于1981年至1984年间单位发行的国库券提前偿付本息的通知。市人行自3月1日起,组织了各专业银行开始办理该项业务,截止年底,西安市共兑付单位国库券本息合计为8701.54万元,尚有717.55万元1982至1984年间单位国库券收款单有待兑付,占单位国库券兑付量的8.25％。 1981年至1984年单位国库券发债时间较长,已经多次延期偿付,做为债权人的国家企事业单位历经十多年经济改革的变革,债权债务关系变化复杂,因此,积留了较多的问题,亟待解决。 在对未偿债券的调查分析中,我们发现,主要由以下几个原因所致。 一、企业关、停、并、转后债权人消失。如:我市工商银行韩森寨办事处尚有16.92万元国库券收款单未办理兑付,主要原因是企业多次转并,内部帐务管理混乱。经办人员更换频繁,虽经多方查找,至今未果,无法兑付。此类情况是我市在各办事处均有存在。 二、企业以国库券收款单抵债,或多次转让,债权关系转移。部分企 In 1994, the Ministry of Finance issued a circular on early repayment of principal and interest of treasury bills issued by the units from 1981 to 1984. City Bank since March 1, the organization of the specialized banks began to handle the business, as of the end of Xi’an, a total of the total redemption unit Treasury bills totaling 87,015,400 yuan, there are still 7,175,500 yuan from 1982 to 1984 unit treasury bills To be honored, accounting for 8.25% of the unit’s treasury bills payment. From 1981 to 1984, treasury bonds issued by the government took a long time and has been deferred many times. As a creditor, state-owned enterprises and public institutions have experienced more than 10 years of economic reform and the relationship between creditor’s rights and debts changed in a complicated way. Therefore, Problems, urgent solution. In the investigation of the outstanding bonds, we found that mainly due to the following reasons. First, the enterprise off, stop, and turn creditors disappeared. For example: Hansen Village Office of Industrial and Commercial Bank of China has 169,200 yuan Treasury bills receivable did not apply for payment, mainly due to multiple transfers and internal accounting management chaos. Handling staff change frequently, though many parties to find, so far unsuccessful, can not be honored. Such situation is the existence of our city in each office. Second, enterprises to Treasury bills receivable alone, or multiple transfers, the transfer of claims. Some enterprises