中文摘要：

运用非均匀三次B样条作为拟合函数，以我国上海证券交易所附息国债的日价格为数据，拟合了我国国债的利率期限结构．实证结果显示，使用“等额现金量法”来确定样条节点向量，所拟合出的我国国债利率期限结构符合经济原理，且对债券价格的估计误差较小．

英文摘要：

Using non-uniform cubic B-Splines as fitting functions, the term sructure of interest rates of Chinese treasury bonds is fitted with the daily prices of interest -bearing treasury bonds in Shanghai Bond Exchange. With the method of equal-cash-flow, the knots vector is determined. Empirical. research proves that the result of this method is consistent with economic principles and the estimation error of Bonds＇ prices is smaller.