摘要
介绍了可转换公司债券的内涵及1997—2003年中国境内发行的可转换公司债券的发展概况,指出2003年我国可转换公司债券市场活跃,各方当事人应在现有的市场基础上总结经验吸取教训,进一步发展可转换公司债券,完善我国的资本市场。
In Chinese capital market, stock and company bond have been playing the main role for the company to raise funds. From 2002, the convertible bond became a new method of raising money; the convertible bonds market was flourishing in 2003. The concept, principle and improvement of convertible bond are introduced.
