西方发达国家近年来企业债券融资发展很快,企业债券融资所占的比重大于股票融资。而我国现实则正好相反,近年来企业股票融资较热而债券融资偏冷,目前我国企业融资渠道狭窄,融资困难,资本结构不合理,这对于企业而言,将处于十分不利的竞争位置,管理层也日益感受到发展企业债券 In western developed countries, the development of corporate bond financing has developed rapidly in recent years, and the proportion of corporate bond financing is larger than that of equity financing. However, the reality of our country is just the opposite. In recent years, corporate equity financing is hotter and bond financing is colder. At present, the financing channels for Chinese enterprises are narrow, financing is difficult and the capital structure is irrational. For enterprises, it will be in a very unfavorable competitive position and management Layers are also increasingly feeling the development of corporate bonds