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作为融资的手段 ,亚马逊公司在美国本土市场上发行可转换债券取得了巨大的成功 ,这是对可转换债券理论和实践的一个新发展 ,表明可转换债券的发行主体已经不再局限于经营业绩良好 ,现金收入稳定的公司 ,无盈利甚至无优质有形资产的公司也能够进入可转换债券市场。亚马逊公司可转换债券发行成功 ,对于中国的高技术成长型企业有很重要的启示 ,为它们拓宽融资渠道 ,降低融资成本 ,尽快实现由创业计划到商业成功的转变提供了很好的参考
As a means of financing, Amazon has achieved tremendous success in issuing convertible bonds in the U.S. domestic market, which is a new development in the theory and practice of convertible bonds, indicating that the issuers of convertible bonds are no longer limited to business performance Companies with good, stable cash receipts and no-profit, or even high-quality, tangible assets also have access to the convertible bond market. The successful issuance of convertible bonds by Amazon Corporation is of great significance to China’s hi-tech growth enterprises, providing a good reference for them to broaden the financing channels, reduce financing costs and change from business plan to commercial success as soon as possible.