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公司债券是指公司依照法定程序发行、约定在一年以上期限内还本付息的有价证券,发行债券是公司直接筹集长期资金的一种重要融资方式。2007年8月14日,中国证券监督管理委员会(以下简称证监会)颁布了《公司债券发行试点办法》(以下简称《试点办法》),规定在公司债券发行试点期间,试点公司范围仅限于沪、深证券交易所上市的公司及发行境外上市外资股的境内股份有限公司。2015年1月15日,中国证监会发布实施《公司债券发行与交易管理办法》(以下简称《管理办法》),《试点办法》同时废止。《管理办
Corporate bonds refer to the securities issued by the Company in accordance with legal procedures and agreed to repay principal and interest within the period of one year or more. The issuance of bonds is an important way for the Company to directly raise long-term funds. On August 14, 2007, the China Securities Regulatory Commission (“CSRC”) promulgated the “Pilot Measures for the Issuance of Corporate Bonds” (hereinafter referred to as the “Pilot Measures”), which stipulated that during the pilot period for issuing corporate bonds, the scope of the pilot companies was limited to Shanghai , Companies listed on the Shenzhen Stock Exchange, and domestic joint stock limited companies that issue overseas listed foreign shares. On January 15, 2015, China Securities Regulatory Commission promulgated the Measures for the Administration of the Issuance and Transactions of Corporate Bonds (the “Administrative Measures”), and the Pilot Measures were abolished at the same time. "Management Office