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自从“合资法”颁布以来,中外合资经营企业在我国发展很快,在经济特区中更是方兴未艾。但是,对于合资企业发行公司债券,无论是在理论,或者在实务上都是一个值得研究和探讨的新课题。笔者特提出一些不成熟的见解,就教于理论界和实务界的同仁。公司债券是举债公司为向社会大众筹借资金而发行的一种有价证券。从本质上说,公司债券是一种不记名的票据凭证,是举债公司就长期借款向债权人发出的应付票据。在发行时,必须规定在一定时间支付一定的利息,并于规定的时间偿还本金。所以,发行公司必须在债券上载明还本期和本金金
Since the “Joint Venture Law” was promulgated, Sino-foreign equity joint ventures have developed rapidly in China, and they are still in the ascendant in special economic zones. However, for joint ventures issuing corporate bonds, whether in theory or in practice, it is a new subject worthy of study and discussion. The author proposes some immature opinions and teaches them in the theoretical and practical circles. Corporate bonds are a type of securities issued by debt raising companies to raise funds for the public. In essence, a corporate bond is an unidentified bill voucher, and is a bill payable by a debt raising company to a creditor for a long-term loan. At the time of issuance, it must be stipulated that a certain amount of interest be paid at a certain time and the principal shall be repaid at the prescribed time. Therefore, the issuing company must state the current and principal payments on the bonds.