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一、企业债券发行的特点 企业债券,是企业为筹集资金而发行的债务凭证。企业发行债券可以用不动产或动产作抵押,也可以由第三人担保,或单凭企业自身的资信度。企业债券可以期限较长,通常在5年以上,到期企业偿还本金,未到期前分期付息。由于企业债券的风险较大,故其利率高于政府债券。企业发行债券有以下特点: (1) 期限性:企业债券发行时明确规定还本付息时间和期限。
First, the characteristics of corporate bond issuance Corporate bonds, the debt issued by enterprises to raise funds for the debt. Bonds issued by enterprises can be mortgaged with real estate or movable property, or they can be guaranteed by a third party or solely on the basis of their own creditworthiness. Corporate bonds can be longer, usually more than 5 years, the principal repayments due, the interest payment before the maturity. As corporate bonds are more risky, their interest rates are higher than government bonds. Bonds issued by enterprises have the following characteristics: (1) Periodicity: The time and period of repayment of principal and interest are clearly stipulated in the issuance of corporate bonds.