改革开放以来,随着计划经济向市场经济的过渡,我国逐步恢复发展了证券市场,1981年财政部首次发行国库券是中国培育证券市场迈出的第一步,具有重要的历史意义。随后,股票、金融债券、企业债券、可转换债券、投资基金等各种证券形式如雨后春笋般地在中国改革的大地上茁壮成长,形成了中国稚嫩的金融资 Since the reform and opening up, with the transition from a planned economy to a market economy, our country has gradually resumed the development of the securities market. The issuance of treasury bonds by the Ministry of Finance for the first time in 1981 is the first step taken by China in fostering the securities market and has an important historical significance. Subsequently, stocks, financial bonds, corporate bonds, convertible bonds, investment funds and other forms of securities mushroomed in the land of China’s reform thrived, forming China’s immature financial capital