目前我国多数企业的融资方式仍主要依赖于间接融资，虽然近年来随着中国证券市场的迅猛发展，企业直接融资渠道得到了拓展，但主要体现在股票融资方式方面，企业债券的发行与交易尚处于起步阶段。１９９９年以来，中国企业债券的发行开始进入一个新高潮，有关发展企业债券市场 At present, the financing methods of most enterprises in our country are still mainly dependent on indirect financing. Although the direct financing channels of enterprises have been expanded with the rapid development of China’s securities market in recent years, they are mainly reflected in the way of stock financing. The issuance and trading of corporate bonds In its infancy. Since 1999, the issuance of Chinese corporate bonds has started a new upsurge in the development of the corporate bond market