可转换债券是指上市公司和重点国有企业依照法定程序发行的在一定期限内按照约定的条件可以转换成股份的公司债券。可转换债券是一种混合性证券 ,兼有债权性证券和权益性证券的特征 ,是否行使转换权由可转换债券的持有者决定 ,但是发行可转换债券的企业可以采取诱导性措施诱导 Convertible bonds refer to the corporate bonds that may be converted into shares by listed companies and key state-owned enterprises in accordance with legal procedures within a certain period of time according to the agreed terms. Convertible bonds are mixed securities that have the characteristics of both debt securities and equity securities. Whether the conversion rights are exercised or not is decided by the holders of the convertible bonds, but the enterprises that issue convertible bonds may adopt induced measures to induce