一、我国债券市场的结构和现状目前,在我国市场上主要有四类债券:国债、金融债、短期融资债和企业债。第一类债券的发行由全国人民代表大会(通过财政部)审批,第二、三类债券由中国人民银行审批,第四类债券由国家发展改革委负责审批。迄今为止,我国已形成规模的债券交易市场有三 I. Structure and Current Situation of China’s Bond Market At present, there are mainly four types of bonds in the Chinese market: government bonds, financial bonds, short-term financing bonds and corporate bonds. The issuance of the first type of bonds is approved by the National People’s Congress (through the Ministry of Finance), the second and third types of bonds are approved by the People’s Bank of China, and the fourth type of bonds are examined and approved by the National Development and Reform Commission. So far, China has formed a large-scale bond market there are three