摘要
近年来在全球范围利用可转换债券融资发展极为迅速,本文通过对中美可转换债券融资差异的分析,发现我国利用可转换债券融资表现出非理性的特征。希望拟采取可转换债券方式进行融资的企业能引以为鉴,以期提高我国可转换债券市场融资的效率。
Lately the list company utilize convertible bond financing rapidly developing in the whole world, this paper get across analyzing the difference of convertible bond financing between China and America, we find convertible bond financing put up non-rational character in China. We hope that corporation adopting convertible bond financing can absorb these lectures in order to improve the efficiency and impact of convertible bond market.
出处
《财会通讯(下)》
北大核心
2004年第9期65-67,共3页
Communication of Finance and Accounting
关键词
可转换债券
融资
上市公司
Convertible bond Financing Lisled company