关于完善我国可转换公司债制度的探讨

Approaching the Perfection of the System about the Changeable Company Debt

本文较全面地分析了可转换公司债的涵义、性质特征及融资功能，回顾了该制度在资本主义发达国家演变与完善的历程，认为我国可转换公司债制度的理论和立法的完善需要借鉴西方先进国家的成功经验，应有条件地移植授权资本制及相关立法体例。

The paper comprehensively analyzes the implication, nature and feature of thechangeable company debt and financing function, and reviews the course of the developmentand perfection of the system in the developed countries. It is thought that the theory of thesystem on the changeable company debt of our country and the perfection of legislation need touse the successful experience of the Western countries for reference and the system of authoriz-ing of capital and legislative style concerned should be grafted on terms of conditions.