企业债券作为资本市场融入资金的一大工具,能够有效解决企业生产、经营过程中的资金需求。企业债券作为直接融资工具之一,更加符合现代企业融资需求,推动实现社会资金的有效配置。本文总结了我国企业债券市场的发展现状,并根据《企业债券管理条例》梳理了企业发行债券的主要财务要求。针对企业发债过程中遇到的财务问题,提出相应的对策建议。 As a great tool to integrate capital into capital market, corporate bonds can effectively solve the capital needs in the production and operation of enterprises. As one of the direct financing tools, corporate bonds are more in line with the financing needs of modern enterprises and promote the effective allocation of social funds. This article summarizes the current situation of the corporate bond market in our country and sorts out the main financial requirements of corporate bonds according to the Enterprise Bond Management Regulations. In view of the financial problems encountered in the course of issuing bonds, the paper puts forward corresponding countermeasures and suggestions.