可转换债券是一种以企业债券为载体，规定在一定时期（转换期）内，按照约定的价格（转换价格）转换成企业普通股票的，具有期权性质的金融衍生工具。自国务院证券委，９７年３月发布《可转换公司债券管理暂行办法》，随后试点发行４０亿额度以来，这一国际市场成熟的融资... Convertible bonds is an option-based financial derivative that uses corporate bonds as a carrier and provides for converting into ordinary shares of a company at a stipulated price (conversion price) within a certain period of time (conversion period). Since the issuance of the Interim Measures for the Management of Convertible Corporate Bonds by the Securities Commission of the State Council in March 1997 and subsequent issuance of 40 billion commission, the mature financing in this international market ...